J. Extraordinary burdens without deductibles
For which extraordinary burdens is there no deduction from the deductible?
- Vocational training of children away from home
- Damage due to disasters
- Disabilities from 25%
- Maintenance paid to children abroad
Lump sum for vocational training away from home
For expenses related to the vocational training of a child away from his/her place of domicile, a lump sum for extraordinary burdens is granted, if there is no alternative training facility in the vicinity of the place of domicile within a radius of 80 km.
The lump sum amounts to €110 for each commenced month of the vocational training. Higher actual costs, e.g. travel costs or tuition fees, may not be claimed. If pupils or apprentices attend a boarding school at a distance of more than 25 km, this is considered vocational training away from home (this also applies to vocational schools), if there is no closer training facility.
Granting of the tax allowance does not require receipt of a family allowance, if studies are pursued seriously and target-oriented efforts are made to reach the educational objective and to take the required examinations.
Expenses to clear up damage due to disasters
This includes, in particular, damage caused by flooding, landslides, mudflows, avalanches and other emergencies caused by snow, as well as damage caused by storms. The deductible costs relate to the clearing work and the costs of replacing damaged assets, unless the damage is covered by insurance or from public funds (relief funds). Expenses for protection against future disasters are not deductible.