Whoever exceeds the income limit by a few thousand may possibly use this trick, which I received today via info mail
Voluntarily insured persons have an option that is closed to those with mandatory insurance. Employees who are members of substitute health insurance funds and earn above the contribution assessment ceiling of 52,200 euros, or self-employed persons or privately insured persons can make advance payments.
Most health insurance policyholders are probably not aware that it is possible to pay contributions up to two and a half years in advance. The annual contribution amounts to 7,621.20 euros, without taking individual additional contributions into account. For two and a half years, this is 19,053 euros – a substantial amount. For employees, however, these amounts are halved since the employer is known to pay 50 percent of the basic contribution.
From 2020, it is even supposed to be possible to make advance payments for up to three years. The prerequisite is that the respective health insurance fund or health insurance company cooperates.
And now comes the clever trick: Whoever pays their health insurance contributions in advance can deduct them in full for tax purposes in the year of payment. Those who make the advance payment by December 21 reduce their taxable income as self-employed persons by over 19,000 euros, as employees by over 8,500 euros – without questionable depreciation projects.