Private Aufwendungen sind in bestimmten schwierigen Lebenssituationen als außergewöhnliche Belastungen absetzbar. Die außergewöhnlichen Belastungen allgemeiner Art sind der Höhe nach unbegrenzt absetzbar, wobei das Finanzamt davon jedoch einen bestimmten Eigenanteil - die sog. zumutbare Belastung - abzieht.

1. Zumutbare Belastung bei außergewöhnlichen Belastungen allgemeiner Art

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a) So wurde bis Mai 2017 gerechnet

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b) So wird ab Juni 2017 gerechnet

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So berechnen Sie Ihre steuerwirksamen außergewöhnlichen Belastungen

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2. Außergewöhnliche Belastungen allgemeiner Art

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3. Bedeutung von Kapitalerträgen für die zumutbare Belastung

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4. Zumutbare Belastung bei Krankheitskosten verfassungsgemäß?

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