Aufwendungen für den Privatschulbesuch oder die Internatsunterbringung eines Kindes sind grundsätzlich mit dem Kindergeld oder den steuerlichen Freibeträgen (Kinderfreibetrag und BEA-Freibetrag) sowie dem Ausbildungsfreibetrag abgegolten und daher nicht zusätzlich absetzbar. Doch es gibt Fälle, in denen die Kosten doch als außergewöhnliche Belastungen berücksichtigt werden.

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1. Internatsunterbringung zur Schulausbildung

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2. Internatsunterbringung wegen Legasthenie

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3. Internatsunterbringung von hochbegabten Kindern

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Hochbegabte Kinder: Lerntherapie und Erziehungsberatung nicht absetzbar

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4. Internatsunterbringung wegen Aufmerksamkeitsstörung (ADHS)

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5. Besuch einer Privatschule wegen Krankheit oder Behinderung

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a) Schulgeld als außergewöhnliche Belastung

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b) Internatskosten als außergewöhnliche Belastung

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Erstattungen von dritter Seite

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