Für bedürftige Angehörige zu sorgen, ist für die meisten Menschen nicht nur eine sittliche Pflicht, sondern auch verbindlich vom Gesetz vorgeschrieben. Erfreulicherweise honoriert der Fiskus diese Unterstützung. Hier erfahren Sie die Einzelheiten über eine ziemlich komplizierte Steuervergünstigung.

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1. Was sind Unterhaltsleistungen?

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a) "Typische" Unterhaltsleistungen

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b) "Atypische" Unterstützungsleistungen in einer Notlage

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2. Wie werden Unterhaltsleistungen steuerlich berücksichtigt?

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3. Wie wird der Unterstützungszeitraum bestimmt?

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4. Wann ist der Unterhaltsempfänger bedürftig?

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Bei Verletzung der Erwerbsobliegenheit keine Anrechnung fiktiver Einkünfte

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Erleichterung für Unterhaltsempfänger in Deutschland

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Ausnahme bei Ehegatten im Ausland

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Unterhaltsleistungen an Angehörige im Ausland mit landwirtschaftlichem Betrieb

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5. Wie wird eigenes Einkommen des Unterhaltsempfängers berücksichtigt?

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6. Wie wird eigenes Vermögen des Unterhaltsempfängers berücksichtigt?

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Xxxxxxx Xxxxx: Xxxxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxxxx.

7. Wie werden Beiträge zur Kranken- und Pflegeversicherung berücksichtigt?

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8. Wie werden Beiträge zur Renten- und Arbeitslosenversicherung berücksichtigt?

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9. Welche Rolle spielen die Einkommensverhältnisse des Unterhaltszahlers?

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10. Was ist absetzbar, wenn mehrere Personen zum Unterhalt beitragen?

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11. Was ist bei Unterstützung mehrerer Personen absetzbar?

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12. Wie werden Unterhaltsnachzahlungen berücksichtigt?

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Abzug nur in den Grenzen des § 33a Abs. 1 EStG

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Keine Anrechnung einer zumutbaren Belastung

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