Dieser Beitrag ist auch verfügbar auf: English German

[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Sonderausgabenabzug der Eltern für Vorsorgeaufwendungen des Kindes.” alignment=”left”][/ultimate_heading][ultimate_spacer height=”50″]

Self-paid contributions to basic health and long-term care insurance can regularly be taken into account in full as special expenses. (Special expenses deduction, health insurance contributions, long-term care insurance contributions – Federal Fiscal Court see below.)

Health insurance contributions and long-term care insurance contributions

In the case of parents, this also applies to corresponding contributions incurred by their dependent child if the child’s expenses have no tax effect due to insufficient income (e.g. as part of a training relationship). The child’s health insurance contributions and nursing care insurance contributions can generally only be taken into account once in total as special expenses.

Maintenance in kind was not recognized.

The Federal Fiscal Court had ruled that – contrary to the administrative opinion – it is only possible to claim the child’s pension expenses under the parents’ special expenses if the parents have borne the contributions directly as a payment or by way of cash maintenance. In the case in question, the parents fulfilled their maintenance obligation in the form of maintenance in kind (including free housing); the court did not recognize the special expenses deduction for the parents in this respect.

The financial management

does not apply the restrictive view of the Federal Fiscal Court. This means that parents who have economically borne corresponding contributions of the child can claim these in their special expenses, whereby it does not matter whether maintenance was borne in the form of cash or in kind.

(For further comments, information and examples, please refer to our information letter 07/2019).

[vc_masonry_media_grid grid_id=”vc_gid:1562830364641-836092f9-4b2b-0″ include=”6226,6225,6224″][vc_message]

A) Newsletter order

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…

B) Subscribe to information letter

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
Your advantage when registering: You will always receive this up to date at the beginning of each month.

C) Subscribe to blog via email

Enter your email address to subscribe to this blog and receive notifications of new posts via email.

[/vc_message][ultimate_spacer height=”50″]

Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann Walczak & Partner Tax Consultant and Lawyer – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21