J. Extraordinary burdens without deductibles
For which extraordinary burdens is there no deduction from the deductible?
- Vocational training of children away from home
- Damage resulting from disasters
- Disabilities above 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 home, a lump sum for extraordinary burdens is granted, if there is no alternative training facility within a radius of 80 km of his/her home.
The lump sum amounts to €110 for each commenced month of vocational training. Higher actual costs, e.g. travel costs or tuition fees, cannot be claimed. If pupils or apprentices attend a boarding school (or vocational school) that is more than 25 km from their home, this is considered vocational training away from home if there is no closer training facility.
Granting of the tax-exempt amount does not require receipt of a family allowance, if studies are pursued seriously and determined efforts are made to reach the educational objective and to take the required examinations.
Expenses to repair damage resulting from 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.