The Resource Steuerrechtliche Qualifikation von Kinderbetreuungskosten

Steuerrechtliche Qualifikation von Kinderbetreuungskosten

Label
Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Title
Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Creator
Subject
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
Instantiates
Publication
Label
Steuerrechtliche Qualifikation von Kinderbetreuungskosten
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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