BEA-Freibetrag: Keine Betreuung, kein Freibetrag: Vater hat Nachsehen
Zwei Nachmittage pro Woche bei den Großeltern, sonst bei der Mutter: Will ein Vater steuerliche Vorteile für Kinderbetreuung für sich beanspruchen, muss er selbst tätig werden. Sonst geht er leer aus.
A father is left out of pocket when claiming a tax break for child care costs, after Germany's Federal Finance Court (BFH) ruled that only the parent who directly cares for the children can claim the BEA-Freibetrag. The court's decision, in a case involving two minors living with their mother, highlights that third-party care cannot be attributed to a parent unless they organize or participate in it.
The father, who paid child support but had limited contact with the children, was denied the right to transfer the half of the tax break, which remained with his father. The court emphasized that documentation of the caregiver's involvement is necessary, rather than relying on child support payments or parental support. This ruling aims to provide more legal certainty for separated parents and distinguishes the BEA-Freibetrag from child support obligations.
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