Dieser Beitrag ist auch verfügbar auf:
[ultimate_heading main_heading=”Sonderausgabenabzug bei Spendenauflage?” alignment=”left”][/ultimate_heading][vc_separator][vc_single_image image=”5499″ img_size=”full”][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”][ultimate_spacer height=”50″]
A prerequisite for the deduction of expenses as special expenses is that the payer is economically burdened by the payment.
If, in cases of inheritance, legacies are to be fulfilled in the form of donation payments, e.g. to a charitable organization, the heir cannot , according to current case law, claim the donation payments as special expenses, since from the outset he or she only receives the assets encumbered with the legacy and, to this extent, is to be regarded as not being economically burdened.
The Federal Fiscal Court
has now clarified that this also regularly applies if a sum of money is donated together with the condition that a partial amount is forwarded for charitable purposes.
However, the Federal Fiscal Court also expressly pointed out in this decision that something different applies if the gift is a gift with a donation condition to the jointly taxed spouse (husband and wife). In the case of married couples, in the opinion of the court, it does not matter which spouse is economically burdened with a donation payment; in this respect, jointly assessed spouses are considered a “donor unit”.
In the case of a donation between spouses, a “double” deduction of the donated amount – for gift tax as a condition and for income tax as a special expense – is therefore possible.
[vc_masonry_media_grid grid_id=”vc_gid:1558334614229-ab5a9f1d-2746-2″ include=”6226,6225,6224″][vc_message]
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…
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.
[/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
