Education allowance
In addition to child benefit or the child allowance , since 2002 all parents in Germany have received an “allowance for childcare and education or training”, or education allowance for short , for each of their children.
General
The education allowance is regulated in Section 32 (6) sentence 1 EStG . It was introduced as a uniform allowance with the second law on family support from 2002. The typical tax exemption is based on the assumption that, with smaller children, the care expenditure usually predominates, which is then replaced with increasing age by the educational effort and finally the educational effort. The need is therefore awarded to the parents with no obligation to provide evidence. It is part of the family benefit equalization . A care allowance was estimated until 2001 .
The parental allowance has been € 1,320 annually since 2010; until 2009 it was € 1,080.
criticism
The German Association of Women Lawyers criticized this tax exemption. A progression-dependent relief in favor of higher incomes is not justified because it is not linked to the performance principle. In addition, such a lump-sum allowance encourages earning income : it hinders the compatibility of family and work, as it does not take into account actual financial expenses for childcare. At the same time, it discriminates against single parents who are not gainfully employed , as deductibility requires an income from work.
See also
Individual evidence
- ↑ Law on Family Support of August 16, 2001, Federal Tax Gazette I 2001
- ^ Opinion on the draft law of the federal government "Draft of a law for the promotion of families and household-related services (Family Benefits Act - FamLeistG)" - BT-Drucksache 16/10809 - as well as the opinion of the Federal Council - BR-Drucksache 753/08. (No longer available online.) Deutscher Juristinnenbund, November 21, 2008, formerly in the original ; Retrieved October 12, 2009 . ( Page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
