Kosten der Tierhaltung

Tiere werden aus Liebhaberei, aus Tierliebe, zur Unterhaltung und zum Vergnügen gehalten. Deshalb ist die Tierhaltung dem privaten Lebensbereich zuzurechnen, sodass die Kosten für Anschaffung und Unterhalt steuerlich leider nicht absetzbar sind. Die Frage ist, ob es nicht doch Ausnahmen von diesem Grundsatz gibt.

1. Tierhaltung aus beruflichen Gründen

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a) Keine Hundesteuer bei betriebsnotwendiger Hundehaltung

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b) Keine Haftung bei beamteneigenem Polizeihund

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c) Schulhund eines Lehrers oder eine Lehrerin

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2. Tierhaltung im Privatbereich

a) Aufwendungen für die Betreuung des Tieres

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b) Aufwendungen für einen Tierarzt

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c) Beiträge für eine Tierhalter-Haftpflichtversicherung

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d) Schadensersatzzahlungen

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