Beides zusammen gibt´s nicht: Als Eltern eines Kindes erhalten Sie entweder Kindergeld oder den steuerlichen Kinderfreibetrag und den BEA-Freibetrag. Allerdings haben Sie kein Wahlrecht, was Sie denn nun lieber haben möchten. Im Rahmen der Einkommensteuerveranlagung prüft das Finanzamt von Amts wegen, was für Sie günstiger ist: die Steuerersparnis aus dem Kinderfreibetrag und dem BEA-Freibetrag oder das Kindergeld.

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1. Der Kinderfreibetrag und BEA-Freibetrag

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Einkommen bei volljährigen Kindern

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2. Kinderfreibetrag im Jahre 2014 verfassungswidrig zu niedrig?

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3. Welche Kinder steuerlich berücksichtigt werden

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Berücksichtigung volljähriger Kinder

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Übergangszeiten

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Behinderte Kinder

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4. Kinder- und BEA-Freibetrag als Lohnsteuerabzugsmerkmale

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5. Übertragung der Freibeträge auf einen Elternteil

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6. Übertragung der Freibeträge auf Stiefeltern und Großeltern

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