{"id":3088,"date":"2013-03-23T12:33:00","date_gmt":"2013-03-23T11:33:00","guid":{"rendered":"http:\/\/www.ra-herren.de\/?p=3088"},"modified":"2013-03-23T12:33:00","modified_gmt":"2013-03-23T11:33:00","slug":"3088-2","status":"publish","type":"post","link":"https:\/\/raherren.de\/index.php\/2013\/03\/23\/3088-2\/","title":{"rendered":"Au\u00dfergew\u00f6hnliche Belastung: Aufwendungen f\u00fcr die Heimunterbringung eines Elternteils"},"content":{"rendered":"<p><a href=\"http:\/\/www.ra-herren.de\/wp\/wp-content\/uploads\/Fotolia_40730956_XS.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-thumbnail wp-image-2663\" title=\"Laubwald im Herbst\" src=\"http:\/\/www.ra-herren.de\/wp\/wp-content\/uploads\/Fotolia_40730956_XS-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/><\/a>\u00dcbernehmen Kinder im Rahmen ihrer Unterhaltspflicht die Kosten f\u00fcr den Heimaufenthalt der Eltern, h\u00e4ngt die H\u00f6he des Abzugs der Aufwendungen als au\u00dfergew\u00f6hnliche Belastung davon ab, ob der Aufenthalt im Heim altersbedingt oder krankheits- bzw. pflegebedingt ist.<\/p>\n<p>Der <a title=\"Bundesfinanzhof (BFH)\" href=\"http:\/\/www.bundesfinanzhof.de\/\" target=\"_blank\" rel=\"noopener\">Bundesfinanzhof (BFH)<\/a> hat in diesem Zusammenhang folgende Abzugsgrunds\u00e4tze best\u00e4tigt (BFH,VI B 82\/12):<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\" width=\"100%\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Grund f\u00fcr den Heimaufenthalt des Unterst\u00fctzten<\/strong><\/td>\n<td valign=\"top\"><strong>Abzugsform als au\u00dfergew\u00f6hnliche Belastung<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Krank, pflegebed\u00fcrftig<\/td>\n<td valign=\"top\">\u00a7 33 EStG: Abzug der H\u00f6he nach unbegrenzt, Ansatz einer zumutbaren Belastung<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Altersbedingt<\/td>\n<td valign=\"top\">\u00a7 33a EStG: Abzug von maximal 8.004 EUR. Eigene Eink\u00fcnfte und Bez\u00fcge des Unterst\u00fctzten mindern den Abzugsbetrag<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u00dcbernehmen Kinder im Rahmen ihrer Unterhaltspflicht die Kosten f\u00fcr den Heimaufenthalt der Eltern, h\u00e4ngt die H\u00f6he des Abzugs der Aufwendungen als au\u00dfergew\u00f6hnliche Belastung davon ab, ob der Aufenthalt im Heim altersbedingt oder krankheits- bzw. pflegebedingt ist. Der Bundesfinanzhof (BFH) hat in diesem Zusammenhang folgende Abzugsgrunds\u00e4tze best\u00e4tigt (BFH,VI B 82\/12): Grund f\u00fcr den Heimaufenthalt des Unterst\u00fctzten [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[947],"class_list":["post-3088","post","type-post","status-publish","format-standard","hentry","category-urteile","tag-heimunterbringung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Au\u00dfergew\u00f6hnliche Belastung: Aufwendungen f\u00fcr die Heimunterbringung eines Elternteils - RA Heeren<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raherren.de\/index.php\/2013\/03\/23\/3088-2\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Au\u00dfergew\u00f6hnliche Belastung: Aufwendungen f\u00fcr die Heimunterbringung eines Elternteils - RA Heeren\" \/>\n<meta property=\"og:description\" content=\"\u00dcbernehmen Kinder im Rahmen ihrer Unterhaltspflicht die Kosten f\u00fcr den Heimaufenthalt der Eltern, h\u00e4ngt die H\u00f6he des Abzugs der Aufwendungen als au\u00dfergew\u00f6hnliche Belastung davon ab, ob der Aufenthalt im Heim altersbedingt oder krankheits- bzw. pflegebedingt ist. 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