{"seoTitle":"Flat-rate expenses {year} under § 17 EStG","subtitle":"Deducting business expenses as a flat rate: rates, caps and requirements under § 17 EStG, as of {year}.","seoDescription":"Deducting business expenses at a flat rate instead of itemising them: the rates, the turnover limit, and which expenses still count on top under § 17 EStG."}