Private Aufwendungen sind in bestimmten schwierigen Lebenssituationen als außergewöhnliche Belastungen absetzbar. Dabei ist zwischen außergewöhnlichen Belastungen besonderer Art und solchen allgemeiner Art zu unterscheiden. Erstere sind der Höhe nach entweder mit Pauschbeträgen oder bis zu bestimmten Höchstbeträgen abziehbar. Hingegen sind außergewöhnliche Belastungen allgemeiner Art der Höhe nach unbegrenzt absetzbar, wobei jedoch ein zumutbarer Eigenanteil angerechnet wird.

1. Außergewöhnliche Belastungen besonderer Art

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a) Unterhalt für bedürftige Personen

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b) Ausbildungsfreibetrag bei auswärtiger Unterbringung

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c) Behinderten-Pauschbetrag

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d) Hinterbliebenen-Pauschbetrag

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e) Pflege eines Angehörigen zu Hause

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2. Außergewöhnliche Belastungen allgemeiner Art

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a) Fälle einer außergewöhnlichen Belastung

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b) Anrechnung einer zumutbaren Belastung

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Zumutbare Belastung bei Krankheitskosten verfassungsgemäß

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxx xxx xxx Xxx xxxxxx Xxxxxx xxxxxxxx xxxxxxx.

b) Bedeutung von Kapitalerträgen für die zumutbare Belastung

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c) Berücksichtigung eines Behinderten-Pauschbetrages

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Besonderheit bei behinderten Kindern

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3. Wie außergewöhnliche Belastungen berücksichtigt werden

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Besonderheit bei Einzelveranlagung

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Erstattungen von dritter Seite

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4. Welche Bedeutung Vermögen bei außergewöhnlichen Belastungen hat

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5. Keine Doppelförderung bei energetischer Sanierung

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