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EStG Einkommensteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
1Für Sonderausgaben nach § 10 Absatz 1 Nummer 4, 5, 7 und 9 sowie Absatz 1a und nach § 10b wird ein Pauschbetrag von 36 Euro abgezogen (Sonderausgaben-Pauschbetrag), wenn der Steuerpflichtige nicht höhere Aufwendungen nachweist.2Im Fall der Zusammenveranlagung von Ehegatten verdoppelt sich der Sonderausgaben-Pauschbetrag.
Quelle: BMJ
Import: