Unterhalt an die Mutter des nichtehelichen Kindes

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 1. Rechtsgrundlage für den Betreuungsunterhalt

a) Rechtslage bis 2007

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b) Rechtslage ab 2008

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Gesetzliche Regelung

2. Steuerliche Behandlung des Betreuungsunterhalts

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Voraussetzung für Steuerabzug: Kein Anspruch auf Kindergeld für Kindsmutter

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Begrenzung des Unterhaltsabzugs

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Steuerliche Behandlung des Kindesunterhalts

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Unterstützung in einer Notlage

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