Der Härteausgleich für Nebeneinkünfte

1. Wann kommt der Härteausgleich zur Anwendung?

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Besonderheit bei Grenzgängern

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Besonderheit bei Kapitalerträgen

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2. Wie funktioniert der Härteausgleich?

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a) Die Nebeneinkünfte betragen nicht mehr als 410 EUR

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b) Die Nebeneinkünfte betragen zwischen 410 EUR und 820 EUR

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3. Besonderer Vorteil für Personen über 64 Jahre

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4. Gesetzliche Grundlage

§ 46 EStG - Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit

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§ 70 EStDV - Ausgleich von Härten in bestimmten Fällen

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