Berufstätige Eltern können Kinderbetreuungskosten seit 2006 in größerem Umfang steuerlich geltend machen als bisher. Damit sollen die Vereinbarkeit von Familie und Beruf verbessert und die privaten Haushalte als Feld für neue Beschäftigungsmöglichkeiten steuerlich gefördert werden. Auch für nicht erwerbstätige Eltern ändern sich die Abzugsregeln grundlegend. Einen Wermutstropfen aber hat die Neuregelung: Sie ist in außergewöhnlicher Weise kompliziert geraten. Mit den folgenden Erläuterungen bringen wir Licht ins Dunkel und zeigen Ihnen, was geht und wie es geht.

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1. Überblick

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a) Änderungen ab 2009

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b) Komplizierte Vorschriften sind verfassungsgemäß

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2. Das betrifft Alleinerziehende

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a) Der oder die Alleinerziehende ist erwerbstätig

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b) Der oder die Alleinerziehende ist in Ausbildung, behindert oder krank

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c) Der oder die Alleinerziehende ist nicht erwerbstätig, in Ausbildung, behindert oder krank

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d) Überblick: Was Alleinerziehende absetzen können

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3. Das betrifft zusammenlebende Eltern

a) Beide Elternteile sind erwerbstätig

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b) Ein Elternteil ist erwerbstätig, der andere in Ausbildung, behindert oder krank

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c) Ein Elternteil ist erwerbstätig, der andere nicht in Ausbildung, behindert oder krank

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d) Beide Elternteile sind in Ausbildung, behindert oder krank

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e) Beide Elternteile sind weder erwerbstätig noch in Ausbildung, behindert oder krank

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f) Überblick: Was Elternpaare absetzen können

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4. Welche Kinder dürfen steuermindernd betreut werden?

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Begünstigt sind nur Kinder im Sinne des § 32 Abs. 1 EStG

Xxxxxx xx Xxxxx xxx xx xx Xxx. x XXxX xxxx

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Begünstigt sind nur Kinder, die zu Ihrem Haushalt gehören

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5. Was ist als Kinderbetreuungskosten absetzbar?

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a) Was alles ist absetzbar?

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Einheitliches Entgelt für Betreuung und andere Leistungen

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b) Steuervergünstigung auch für Au-pairs möglich?

Xxxxx Xxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxxxx Xxxxxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx XXX xxx Xxxxx, xxxxxxxxx xxxxx Xxxx xxx Xxxxx, xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxx. xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxx xxx Xxxxxxxxxxx. xxxxxxx xxx xxxx, xxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, "xxxxxx xxx xxx Xxxx xxxxxxxx". Xx xxxxxx xxxxx xx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx XxxxxxxxXxxxxxx xxxxxxxxxx xxxxx. Xxx xxx x xxxxxxxxxx xxxxxxx x Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxxxx.

Xxxxx Xxx xxxxxxx XxxxxxxxXxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxx xxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxx xxxxxxx xxxxxx. Xxxxx xxxxxxx Xxx xxxxxx, xxxx xxx xxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx, xxxx xxx xxxxxxx Xxxxxxxxxx, x. x. xxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx. Xx xxxxxx Xxxxxxx xxx xxxxx xxxx xxx Xxxxxxxx xxx Xxxx. Xxx xx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxx x. X. xxx Xxxxxxxxxxxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xx xxx Xxxxxxx.

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x Xxxxxxx xxxxx xxxx XxxxxxxxXxxxxxxxxxxxxx xXXXx

c) Steuervergünstigung auch für Angehörige möglich?

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxx Xxxx xxx xxxxxx Xxx xxx xxxxxx xxx Xxxxxxx, xxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx, xxx

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XXXXXXXXX: Xxxx xxx Xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxx Xxxxx Xxxxxxx xxx xxxxxx xxxxx xxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xx Xxxxx Xxxxxxxx. Xxxxxxx xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XXX X. xxxx. Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx xxxx "Xxxxxxxx" x xxxxx xxxx xxxx Xxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx x xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.
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Xxxxx xxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxx, xxx xx Xxxxx Xxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

XXXXXXXXX: Xxxxxxx xx xxxx xxxxx xx xxx xxxxxxxxxxx Xxxx, xxxxxxx xx xxx Xxxx xxx xxxxx xxxxxxxxx Xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx Xxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx "xx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx" xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxxxxxxxx Xxx xx xxxx!

d) Steuervergünstigung auch für Haushaltshilfe möglich?

Xxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx, xxx xxxxxx, xxxxxxx, xxxxxx xxx., xxxxxxx xxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxxxxxxxx. Xxx xxxxxxx Xxx xx xxxxxx Xxxx Xxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx

Xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxxxxxx, xxx. xxxx xxx xxxxxxxxxx Xxxxxx:

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6. In welcher Höhe sind Betreuungskosten absetzbar?

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Xxxxxxxx:
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Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx Xxxxxxxxxx, xxx xxxxxxxx xxx xxxxx xxxx xxx xxxxxxxxx xxxxxxxx xxxxxx xxx, x.xxx XXX xx Xxxx xxxx xxx xxxxx Xxxx. Xxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxx. Xxxxx xxxxx Xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxx xxxxxxxxxx x.xxx XXX xxxxxxxx.

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Xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxx Xxxxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx xxxxx xxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxxx:
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Xxxxxxxx:
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Xxx Xxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx x.xxx XXX xx Xxxx xxx xxxxxxxxxxxxxxxxxx xx Xxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XXX X xxxxxx.

Xxx Xxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxx. Xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxxxx xxx XXXxXxxxxxxxxx xxxxxxxx x.xxx XXX xx Xxxxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxxx Xxxxxxxxxx xxx xxxxxxxxxxx, xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxx.

7. Wenn Eltern oder betreute Kinder im Ausland leben

Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxx xxxx Xxxx Xxxxxxxxxxxxx xx Xxxxxxx xxx xxxx xxxxxxx xx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx Xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx Xxxxxxx xxxxxxxxx xx Xxxxxxxxxx xxxx, xxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxx xxxxxx, xxxxx Xxxxxxx xxxx xx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxx xXxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xx Xxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx. Xxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxx xXxxxxxxxxxxxx

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Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxx xxxx xxxx Xxx xx Xxxxxxx xxxxxxxx Xxxx xxx x Xxx. x XXxXx. Xx xxxxxx Xxxx xxxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xxx xx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx. Xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxxxxx xx xxxxxxxxxx Xxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx "xxxxx xxxxxxxxx" Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxx, xxxxxx xxx xx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx.

Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxx x Xxx. x XXxXx, xxxxxxx Xxx xxxx Xxx xx Xxxxxxx xxxxxxxx Xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx. Xxxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxx xx Xxxxxxx, xxx xxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx XXxX xx Xxxxxxxxxxx xxxxxxxx.

8. Was Sie für die Steuervergünstigung beachten müssen

Xxxxx xxx Xxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx Xxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx:

  • Xxx xxxxxxx xxxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxx x.xx. xxxxxxxx, xxx Xxx xxxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xx.
  • Xxx xxxx xxxxxxx Xxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxx xxx xxxx xxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx, xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xx.

a) Rechnung und Banküberweisung

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx Xxxxxxxx x.xx. xxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxx xxx xxxx!

Xxxxxx xxxxxxx Xxxxxxxxxxx xxxx xx xxx Xxxxxx xxxx xx xxxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xx xxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxx xxxx, xxx xxxx Xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxxxxxx, x. X. xxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxx, Xxxxxxxxxxxx. Xxxx xxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx xxx xxxxxxxxxx Xxxx, xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx xxxxxx Xxxx xxx Xxxxx.

Xxx xx xxxx xxxx xxxx xxxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxx xxx. Xx xxxx xxx "Xxxxxxxx" xxx xxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx:

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Xxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx x xxx xxxx xxxxx xxxxxxx x xxxxx xxxx xxxxxxxxxxx. Xxx xxxxx Xxx, xxxx Xxx xxxx xxx Xxxxx Xxxxxx xxx. Xxxxx Xxxxxx xxxx xxxxxx Xxxx xxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxxx xxxxx Xxxxxxxxxx xxx Xxxx xxxxx, xxxxxx Xxx xxxxx: Xxxxx xxxxxx xxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx!! Xxxxxxxxxxx xxxx xxxxxxxxxxxx xxxx!! Xxx xxx Xxxxxxxxxx xx xxxxx xxxx XXX xxxx xxx Xxxxxx xxxxxxxx, xxxxxxx xxx Xxxx xxxx xxxxxxxxxxx!! Xxx xxxxxxx xxxxx Xxxxxxxx Xxxxx xxxx: "Xxxx xxx xx Xxxxxxxxxxx xx xxx Xxxxx, xxxx xxx xxx xx xxx Xxxxxx xxxxxxxx..."

b) Nachweis in der Steuererklärung

Xx xxx Xxxxxx xxxx xxx xxxx xxxxxxx xxxXxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xx xxxx xxxx xx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxx: Xxxx xxx xxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xx xxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxx: Xxx Xxxxxxxx xxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxx xxx xxxxx xxxx x xxx xxxx xxx Xxxxxxx x xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx. Xx xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx.

9. Wie Sie die Steuervergünstigung beantragen

Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx xxxxxxxxxxxxxxx xxxx xxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxx "Xxxxxx Xxxx" xxx Xxxxx x. Xxxxxx Xxx xxxxxxxxx xxxxx, xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxxxx. Xxxxxxxx Xxxxx Xxxxxxx xx xxx "Xxxxxx Xxxx" xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx.

Xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxx xxx Xxxx xxxxxxx. Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, x. X. xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxx.

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Bei Eheleuten mit Zusammenveranlagung

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Bei Eheleuten mit getrennter Veranlagung

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Bei geschiedenen, getrennt lebenden oder nicht miteinander verheirateten Eltern

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Unterschied zwischen Werbungskosten und Sonderausgaben

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Komplizierte Regeln: Sind Steuerberatungskosten absetzbar?

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10. Wie Sie die Steuerermäßigung bereits während des Jahres bekommen

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