Steuervergünstigung für Schulgeld

1. Schulgeld als Sonderausgaben absetzbar

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2. Freiwillige Zahlungen an die Schule

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3. Welche Schulen begünstigt sind

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Steuervergünstigung erst ab Beginn der Schulpflicht

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4. Schulgeld an Schulen im EU-/EWR-Ausland

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Auch besonders hohes Schulgeld absetzbar?

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5. Schulgeld an Schulen im Nicht-EU-/EWR-Ausland
(z. B. Schweiz)

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Xxx Xxxxxxx xxx xxxx XXx xxxx XXXxXxxxxxxxxxxxx. Xxxx xxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxx Xxxxxxxxxxxxxxx

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Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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• Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xXXX xxx x.x.xxxx, XXxXx. xxxx XX X. xxxx XX XxxxxxXxxxxxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.

6. Schulgeld an Deutsche Auslandsschulen

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Xxxxxxxxxxx: Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXx xxxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxx XXX xxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxx, xxxxxx xxxx Xxxxxxxxxxx xxxxx xxx XXX xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx xxx XXX xxxxxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxxxxx Xxxxxxx xx Xxxxxxx xxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxxx.

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a) Welche Auslandsschulen sind von der Kultusministerkonferenz anerkannt?

Xx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx Xxx, xxxxxx Xxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXxxxx: Xxx xxxxx.

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Xxxx xxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxx X xxxxxxxx, xxxxxxx Xxx xxxx..... xxxxxxxx xXXXx.

b) Wer profitiert von dem Sonderausgabenabzug?

Xxxxxxxxx xxxxxxx Xxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx Xxx xxxxx Xxxxx Xxxxxxxxxx xx Xxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx. Xxxx Xxx xx Xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xx Xxx. x Xxxx x XXxXx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx.

7. Schulgeld an Europäische Schulen

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8. Schulgeld an ausländische Schulen in Deutschland

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9. Schulkosten als Werbungskosten absetzbar

Xxxxxx Xxx xxx xxxxxxxxxxx Xxxxxxxx xx xxx xxxxx Xxxx Xxxxxx xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxxx Xxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxx x Xxx. x XXXXx.xxxxxxX

a) Regelung bis 31.5.2020

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Xxxxxxxx:
Xxxx xxxxx Xxxxx xx Xxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxx Xxxxxxxxxxxx xx Xxxxx xxx x xxx XXX.

b) Neuregelung ab dem 1.6.2020

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxx: Xxx Xxx xxxxx xxxxxxxx xxxxxxx.

10. Schulkosten als außergewöhnliche Belastung absetzbar?

a) Schulgeld

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b) Hohe Studiengebühren

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c) Internatskosten

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• Xxx Xxxx xxxxxxx xxxxx Xxxxxxxxxxx xXxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxXxxxxx. Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx, x. X. xxxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx xXX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx.
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• Xxx Xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxx xxxx Xxxx xxxxxxxxxxxxx. Xxx Xxxxxx xxxxxx xxx xxxx xxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxxxxx xxxxxxxxx xxxx xXxxxxxxxxxxx XX xxx xx.xx.xxxx, x X xxxxxxx.
• Xxx xx Xxxxx xxxxx Xxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxx. Xxx xxxxxx Xxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxxxxx Xxxxx xxx Xxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.
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• Xxx Xxxx: Xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxxxx xxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxxxx xxxxx Xxxxxx xx xxxxx Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxx xxxxx Xxxxxx xxx xxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx x xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx xxxxx. Xxx XX Xxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx Xxxxx xxxxxxxxxx.
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• Xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxx xxxxx xxx Xx. XX X xxxxx xxxxxxxxx xXxxxxx: XX Xxxxxxxx, Xxxxxxxxxx Xxxxxx xxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xx Xxxxxxxx.

d) Unterbringung von ADHS-Kindern in Privatschule

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xXxxxxxxxxxxxxxxx xxx XXXxXxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxxx Xxxxxxxxxxx x xxxxx xxxxxx Xxxxxxxxxxxxxxx x xx xx x, xxxxxxxx xxx x.xxx XXX, xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx Xxxxx xxx, xx xxx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxxxxxx xxxxxx.

Xxxx xxx XXXxXxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxx. Xxxx Xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxx xxx xx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxx xxxx, xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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• Xx Xxxxxxxxxxx xxxx xxxxx xxxxx xxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx. Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx. Xx xxxxx xxxx xx xxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxxxx xxxxxxxxxxx. Xxx Xxxxxxx xxxxxxxxxx xxxxx xxxx xxxx xxx xxx xxx xxxxx xxx x.x. Xxxxxxxxx xx xxx, xxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxxxx. Xxx xx xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxx "Xxxxxxxxx xxxx Xxxxxxxxxxx" xxx xxx xxxxxxxxx xxxx xxxx xxx "Xxxxxxxxx" xxx xxxxxxxxxxxxxxx Xxxxxx.

XXXXXXXXX: Xxxx xxx Xxxx xxxxxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxxx. Xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxxx. Xxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx, xxx xx xxxxxx Xxxxxx x xxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx.

e) Internatsunterbringung von hochbegabten Kindern

Xxxx xxxx xxxxxxxxxxxx Xxxxxxx xxxxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxx xxxxxx. Xxxx xxxx xxxxxx Xxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxx xxxxx xxxxxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxx: Xxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxx, xxxxx xxxx xxxxxxx Xxxxxxxx, xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx, xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx. Xxxx Xxxxxxx xxxxxx Xxxxxxxx xxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxx, xxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxxx xx xxx xxxxxxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxx.

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f) Legasthenie: Amtsärztliches Attest nur bei auswärtiger Unterbringung erforderlich

Xxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxx xxxx xx xxxx xxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx. Xxxx Xxxxxxxxx xxxxx xxx, xxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxx "xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxxxxx". Xxxx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxx xx xx XXxX x xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx x xxxxxxxxx.

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• Xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xxxxxxxxxxxx "xxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx". Xxx Xxxxxx xxxx xxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXXx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

g) Fahrtkosten für die Fahrten zur Schule

Xxxxx Xxxxxx xxxxxxx xxxx Xxxxxx xxx xxx Xxxx xxx Xxxxxx xxx xxxxx xxx xxxx xxxx xxxxxx xx. Xxx Xxxxx xxx, xx xxxxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxx, xxx xxxx xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xx Xxxxxxxxxx xxx Xxxx xxxx xxxx.

Xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx xxx xxxxxxxxxxx, xxxx Xxxxxx xxx Xxxxxx xxxx Xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxx x xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, x X xxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxx xxxx x xx xxx Xxxxxxx x xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx. Xxxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxx Xxxx xxxxx xxxxx Xxxxxxxxxxx xxxx Xxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxx Xxx Xxxx xxxxxxxx xx xxxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx. xxxx XX X. xxxx.

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h) Studium und Schulbesuch im Ausland

Xxxx Xxxxxx xx Xxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxx. Xxx xxxxx xxxxxx xxxxxx xxxxxxxxxx Xxxxxx, xxx xxx xxx xxx xxxxx Xxxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxxxxxx. Xx xxxx xx xxx xxx: Xxx xxxxxxx Xxxxx xxxxxx xxxxx xxxxxxx Xxxxxxxxxx xxxxxx.

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Xxxxx Xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxx xxxx Xxxxxx xx Xxxxxxx, xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxx xxx Xxxxx xxxxxx. Xxx Xxxxxx xxxx xxxxxx xxx xxxxxxx xxxx xxxxxx Xxxxxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxxx xx Xxxxxx xxx Xxxxxxxxxx, xxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxxx xx xxxxxx Xxxx xxxx xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxx xx x xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx.

11. Gesetzliche Grundlagen

§ 10 Abs. 1 Nr. 9 EStG 2009 - Schulgeld

xxx Xxxxxxxxxxxxxx xxxx...

x. ...

x. xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxxx x.xxx Xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxx, xxxx xxx xx Xxxxxxxx xxx xxxxx Xxxxxxxxxx xxxx xx xx Xxx. x xxxx xxx Xxxxxxxxxx xxx, xxxx xxxxxx Xxxxxx xxxxx Xxxxxx xx xxxxxx Xxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxx. Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxx xxxx xx xxxxx Xxxxx xxxxxxx xxx, xxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxx xxx Xxxxxx xx xxxxx xxx xxx xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxx, xxx xxx xxxxx Xxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxx xx Xxxxx xxx Xxxxxx x xxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxx Xxxxxx xx Xxxxxxx xxxxx xxx Xxxxxx xxxxx xxxxxxx Xxxxxx xxxxxx, xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxx xxxx xxxxx Xxxx, xxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx, xx Xxxxxxxxxx xxx xxxxxx xxxxxxxx.

§ 52 Abs. 24b EStG 2009 - Anwendungsvorschriften

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