Beiträge zu einer Rechtsschutzversicherung sind - im Gegensatz zu anderen Versicherungsbeiträgen - nicht als Sonderausgaben absetzbar. Doch in bestimmten Fällen können die Beiträge zumindest teilweise als Werbungskosten abgezogen werden.

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1. Kombinierte Rechtsschutzversicherung

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2. Rechtsschutzversicherung für rein berufliche Risiken

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3. Verkehrs-Rechtsschutzversicherung

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4. Das BMF-Schreiben vom 23.7.1998 im Wortlaut

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