In case of separation: Childcare cost is deductible only with proof of payment

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in case of separation

Childcare costs are only deductible with proof of payment

Often expensive: the care of your child.

Photo: DPA

Whether it’s kindergarten or daycare: caring for your child is usually expensive. However, the expense has a tax-reducing effect. The problem worsens when the parents are separated.

Berlin. The cost of caring for your own child can reduce the tax burden. Up to two-thirds of the expenses incurred in the tax return may be claimed as special expenses – but no more than 4000 euros. But what if the parents live separately but pay for the apartment together?

If both parents want to state the childcare costs pro rata in the tax return, the invoice must be made out in both names and payments must be made pro rata from both accounts. Tells Daniela Carbe-Gesler about the taxpayers’ association. She refers to a decision of the Thuringian Finance Court (file no. 3 of 799/18).

In this specific case, mother and father shared custody after the separation, and the child lived with one of the parents on a weekly basis. The father declared half of the childcare costs in his tax return. He justified this with the transfer of the child benefit to the mother of the child. Actually, the childcare bills went in both names, but only the mother paid. For this reason, the tax court rejected the deduction.

An appeal to the Federal Fiscal Court is pending against the decision of the Thuringian Fiscal Court. Comparative cases can be kept open with an objection until the decision of the Federal Fiscal Court (ref. III R. 1/22).

© dpa-infocom, dpa:220614-99-661317/3

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