Auch das gibt es noch in der Praxis: Firmen richten Kindergärten oder Krabbelstuben ein oder übernehmen die Kosten für die Kinderbetreuung in betriebsfremden Einrichtungen. Dies ist eine ideale Möglichkeit, den Mitarbeitern etwas Gutes zukommen zu lassen, ohne dass das Finanzamt gleich mitkassiert.

1. Betreuung im Kindergarten und vergleichbaren Einrichtungen

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Begünstigt sind nur Leistungen für nicht schulpflichtige Kinder

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Begünstigt sind nur Leistungen zusätzlich zum Gehalt

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2. Betreuung aus zwingenden beruflichen Gründen

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3. AKTUELL: Kein Abzug bei steuerfreien Arbeitgeberzuschüssen

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4. Gesetzliche Regelung

§ 3 Einkommensteuergesetz

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