Unterhaltsleistungen an die bedürftige Lebensgefährtin in nichtehelicher Lebensgemeinschaft können aufgrund besonderer gesetzlicher Regelung als außergewöhnliche Belastungen absetzbar sein. Oftmals sind auch noch gemeinsame Kinder oder Kinder aus früheren Beziehungen im Spiel. Da die steuerlichen Regeln für eine Steuerermäßigung sehr kompliziert sind, erläutern wir Ihnen hier die verschiedenen Fallgestaltungen.

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1. Sind Unterhaltsleistungen an die Lebensgefährtin steuerlich absetzbar?

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2. Unterhalt an die Lebensgefährtin ohne Kind

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3. Unterhalt an die Lebensgefährtin mit gemeinsamen Kind

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Unterhaltsbeiträge für das Kind vom Einkommen der Lebensgefährtin abziehbar?

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Gesetzliche Unterhaltspflicht in den ersten drei Jahren

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4. Zur Haushaltsgemeinschaft gehören leibliche Kinder der Lebensgefährtin

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5. Zur Haushaltsgemeinschaft gehören leibliche Kinder des Unterhaltszahlers

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6. Zur Haushaltsgemeinschaft gehören Kinder des Unterhaltszahlers und der Lebensgefährtin

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7. Unterhalt an die Lebensgefährtin in Ausbildung

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8. Unterhalt an die ausländische Lebensgefährtin

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9. Unterhalt an den Partner in lebenspartnerschaftsähnlicher Gemeinschaft

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10. Wenn mit der Lebensgefährtin keine Haushaltsgemeinschaft besteht

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Unterstützung in einer Notlage

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