Childcare costs – is an 8-hour training course sufficient as proof of the childcare provider's pedagogical qualification?

We have already reported on special features and changes regarding the deductibility of childcare costs in previous issues (KI 08/11 and 09/11). The latest changes tended to bring about improvements for taxpayers. A Current decision of the UFS Vienna (GZ RV/1801-W/11 of 11.10.2011) is now, however, once again causing uncertainty for taxpayers.

In the present case, the Deductibility of childcare costs by close relatives, which has a (sole) 8-hour training for babysitters possessed, both from the tax office as well as denied by the UFS. The UFS has therefore not followed the decree of the BMF of 28.7.2011 (see KI 09/11) on this point. According to the BMF decree must the caregiver At least about a 8-hour to be considered „educationally qualified“. In the present case, according to the UFS Furthermore also the tax requirements for Agreements between close relatives not met. In such agreements, care must regularly be taken to ensure that they are in line with the External comparison correspond, be sufficiently expressed outwardly and a clear, clear and have an unambiguous content.

Despite this UFS decision, it can be assumed that tax offices will generally adhere to the current BMF decree when assessing the deductibility of childcare costs, and 8-hour training courses as proof accept the educational qualification of the carer. We will keep you informed of further developments.

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