Under Section 10(1)(5) of the Income Tax Act, childcare costs are deductible as special expenses under certain conditions (80 per cent of childcare costs, up to a maximum of EUR 4,800 per year). One condition is that the child must be a member of the taxpayer\u2019s household, a requirement which the Federal Fiscal Court does not consider to be unconstitutional.
In particular, expenses for services relating to the care of a child under the age of 14 are deductible if the child is a member of the taxpayer\u2019s household and the taxpayer has received an invoice for the expenses. In its 2023 judgement, the Federal Fiscal Court was already unconvinced that the criterion of the child being a member of the taxpayer\u2019s household was unconstitutional. This also applies insofar as the childcare expenses of the parent who has not taken the child into their household are no longer covered by the allowance for childcare, upbringing or education (BEA allowance). Although the Federal Fiscal Court considers this to be constitutionally questionable, it does not have the conviction required to refer the matter to the Federal Constitutional Court. There are good reasons to base the assessment on the criterion of household membership, because the issue of external childcare primarily arises for the parent providing care in whose household the child lives.
In its 2023 judgement, the Federal Fiscal Court was already unconvinced that the criterion of household membership is unconstitutional. This also applies insofar as the childcare expenses of the parent who has not taken the child into their household are no longer covered by the allowance for childcare, upbringing or education (BEA allowance).
Although the Federal Fiscal Court considers this to be constitutionally questionable, it does not have the conviction required to refer the matter to the Federal Constitutional Court. There are good reasons to base the assessment on the criterion of household membership, because the issue of external childcare primarily arises for the parent providing care in whose household the child lives.<\/p>\n","protected":false},"excerpt":{"rendered":"
Under Section 10(1)(5) of the Income Tax Act, childcare costs [\u2026]<\/p>\n","protected":false},"author":16,"featured_media":8893,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[77],"tags":[],"class_list":["post-8892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technical-information"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/posts\/8892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/comments?post=8892"}],"version-history":[{"count":3,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/posts\/8892\/revisions"}],"predecessor-version":[{"id":8897,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/posts\/8892\/revisions\/8897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/media\/8893"}],"wp:attachment":[{"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/media?parent=8892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/categories?post=8892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.redonis.de\/en\/wp-json\/wp\/v2\/tags?post=8892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}