Steuerlich abziehbare Kinderbetreuungskosten
Thema: Kinderbetreuung | Steuern
18. Oktober 2010 | Autor/in: Maren Vergiels | 4 Kommentare »
Wie immer müssen Eltern ganz genau auf ihre Steuerbescheide gucken. Haben sie Kinderbetreuungskosten geltend gemacht, werden ihnen seit 2006 unter bestimmten Voraussetzungen 2/3 Ihrer Kinderbetreuungskosten wie Werbungskosten/Betriebsausgaben oder als Sonderausgaben abgezogen. Abziehbar sind aber höchstens 4000 Euro. Gegen diese gesetzliche Regelung gab es viele Einwände, vor allem wurde gefordert, dass Kinderbetreuungskosten ab dem ersten Euro und in voller Höhe abziehbar sein müssen. Eine Verfassungsbeschwerde mit dem Aktenzeichen 2 BvR/1270/07 wurde vom Bundesverfassungsgericht nicht angenommen. Nun hat der Bundesfinanzhof in der Revision III R 67/09 zu entscheiden, ob die Kosten doch in voller Höhe abziehbar sind (Vorinstanz: Sächsisches FG v. 19.08.2009, Az. 2 K 1038/09). Deshalb ergehen die Bescheide jetzt vorläufig BMF-Schreiben vom 15.2.2010, Az. IV A 3 – S 0338/07/10010). Es daher ist kein Einspruch nötig. Eltern sollten allerdings überprüfen, ob der Vorläufigkeitsvermerk in ihrem Steuerbescheid steht. Sollte das Urteil des Bundesfinanzhofs zugunsten der Eltern ausgehen, haben diese Anspruch auf eine Steuererstattung.
17. Mai 2012 | Autor/in: kei111
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22. Oktober 2010 | Autor/in: Andreas Allgeier
Danke für diese Informationen. Mein Kind ist zwar schon groß, aber ich kenne ein paar Alleinerziehende, die noch Kinderbetreuungskosten haben, aber nie genau auf ihre Steuerbescheide schauen. Ich glaube, man muss ja dann auch die zuviel gezahlten Steuern zurückbeantragen oder erhält man die unaufgefordert vom Finanzamt wieder?