Für die Betreuung eines Kindes entstehen oft erhebliche Kosten. Hier erfahren Sie, welche Steuerentlastungen es dafür gibt.

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1. Freibetrag für Kinderbetreuung

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2. Zusätzlicher Abzugsbetrag für Kinderbetreuungskosten

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a) Was sind die Voraussetzungen?

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b) Wie hoch ist der Steuerabzug?

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Wenn die Voraussetzungen nur zeitweise erfüllt sind

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Wenn das Kind im Ausland lebt

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Berechnungsschema

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c) Welche Aufwendungen sind absetzbar?

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d) Kinderbetreuung durch Angehörige möglich?

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e) Kinderbetreuung durch die Großmutter

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3. Steuerermäßigung für haushaltsnahe Dienste mit Kinderbetreuung

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4. Betreuungskosten als Werbungskosten absetzbar?

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