The Resource Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Resource Information
The item Steuerrechtliche Qualifikation von Kinderbetreuungskosten represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Steuerrechtliche Qualifikation von Kinderbetreuungskosten represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Tax qualification of child care costs. The Federal Direct Tax Law recognizes three categories of deductions for income tax purposes: (i) organic deductions, i.e. deductions granted for expenditures caused by the realization of income, (ii) inorganic deductions, i.e. deduction granted by the law for special expenditures and (iii) social deductions. Child care costs do not qualify for the category of organic deductions because they are not connected to a specific gainful activity. They rather qualify as a condition to obtain an income, such as expenditures for food, health care costs etc., which are a requirement and not a consequence of a gainful activity. On the other side, there is no inorganic deduction granted for child care costs. As a consequence, child care costs are not deductible for federal income tax purposes
- Label
- Steuerrechtliche Qualifikation von Kinderbetreuungskosten
- Title
- Steuerrechtliche Qualifikation von Kinderbetreuungskosten
- Summary
- Tax qualification of child care costs. The Federal Direct Tax Law recognizes three categories of deductions for income tax purposes: (i) organic deductions, i.e. deductions granted for expenditures caused by the realization of income, (ii) inorganic deductions, i.e. deduction granted by the law for special expenditures and (iii) social deductions. Child care costs do not qualify for the category of organic deductions because they are not connected to a specific gainful activity. They rather qualify as a condition to obtain an income, such as expenditures for food, health care costs etc., which are a requirement and not a consequence of a gainful activity. On the other side, there is no inorganic deduction granted for child care costs. As a consequence, child care costs are not deductible for federal income tax purposes
- Citation source
- In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse. - Bern. - Vol. 68 (1999),
- http://library.link/vocab/creatorName
- Locher, P
- Geographic coverage
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- federal income tax
- child care expenses
- child relief
- personal allowances
- Label
- Steuerrechtliche Qualifikation von Kinderbetreuungskosten
- Label
- Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Steuerrechtliche-Qualifikation-von/Mp5vf_HOlcs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Steuerrechtliche-Qualifikation-von/Mp5vf_HOlcs/">Steuerrechtliche Qualifikation von Kinderbetreuungskosten</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Steuerrechtliche-Qualifikation-von/Mp5vf_HOlcs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Steuerrechtliche-Qualifikation-von/Mp5vf_HOlcs/">Steuerrechtliche Qualifikation von Kinderbetreuungskosten</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>