Viele Abiturienten zieht es nach dem Abitur für eine gewisse Zeit ins Ausland, wo sie als Au-pair ihre Sprachkenntnisse verbessern und Land und Leute kennen lernen wollen. Als Gegenleistung für freie Kost und Logis erwartet die Gastfamilie Mithilfe bei der Kinderbetreuung und im Haushalt. Die Frage ist, ob die Eltern in dieser Zeit weiterhin das Kindergeld für ihren Sohn oder ihre Tochter bekommen oder die steuerlichen Freibeträge geltend machen können.Dieser Inhalt ist exklusiv für Abokunden zugänglich.
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1. Au-pair-Aufenthalt als Berufsausbildung?
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2. Kindergeld und Kinderfreibeträge
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3. Ausbildungsfreibetrag
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4. Andere Steuervergünstigungen
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5. Eigene Einkünfte und Bezüge des Kindes
Neuregelung ab 2012
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Regelung bis 2011
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6. Gütezeichen für Au-pair-Vermittler
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