Aufwendungen für die Schulausbildung von Kindern sind im Allgemeinen mit dem Kindergeld bzw. dem Kinderfreibetrag und ggf. dem Ausbildungsfreibetrag steuerlich abgegolten. Doch wenn Sie für den Schulbesuch Schulgeld zahlen müssen, gibt es hierfür einen Steuervorteil. Ab 2008 wird die Steuervergünstigung einerseits erheblich ausgeweitet und andererseits der Höhe nach gedeckelt.

1. Schulgeld als Sonderausgaben absetzbar

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2. Freiwillige Zahlungen an die Schule

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3. Welche Schulen begünstigt sind

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Steuervergünstigung erst ab Beginn der Schulpflicht

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4. Schulgeld an Schulen im EU-/EWR-Ausland

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Auch besonders hohes Schulgeld absetzbar?

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5. Schulgeld an Schulen im Nicht-EU-/EWR-Ausland
(z. B. Schweiz)

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6. Schulgeld an Deutsche Auslandsschulen

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a) Welche Auslandsschulen sind von der Kultusministerkonferenz anerkannt?

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b) Wer profitiert von dem Sonderausgabenabzug?

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7. Schulgeld an Europäische Schulen

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8. Schulgeld an ausländische Schulen in Deutschland

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9. Schulkosten als Werbungskosten absetzbar

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a) Regelung bis 31.5.2020

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b) Neuregelung ab dem 1.6.2020

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10. Schulkosten als außergewöhnliche Belastung absetzbar?

a) Schulgeld

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b) Hohe Studiengebühren

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c) Internatskosten

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d) Unterbringung von ADHS-Kindern in Privatschule

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e) Internatsunterbringung von hochbegabten Kindern

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f) Legasthenie: Amtsärztliches Attest nur bei auswärtiger Unterbringung erforderlich

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g) Fahrtkosten für die Fahrten zur Schule

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h) Studium und Schulbesuch im Ausland

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11. Gesetzliche Grundlagen

§ 10 Abs. 1 Nr. 9 EStG 2009 - Schulgeld

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§ 52 Abs. 24b EStG 2009 - Anwendungsvorschriften

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