Steuerrechtliche Qualifikation von Kinderbetreuungskosten

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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.
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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

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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