Legal costs of the daughter as an extraordinary burden for the father?

One Father and at the same time Administrator his due to an iatrogenic error daughter with a disability had Complaint against die Hospital submitted and had the associated Solicitor's fees also claimed an exceptional burden. The question now was whether the legal costs could be deducted as an extraordinary expense by the father.

To the legal requirements to be able to fulfil, exceptional burdens must first Exceptional being and inevitably adult. Furthermore, these must significantly impair economic performance. a charge to the taxpayer as inevitably to judge when he does it to her cannot be withdrawn for actual, legal, or moral reasons. However, child maintenance payments are in principle covered by family benefit and, where applicable, the child tax credit. Furthermore are Maintenance payments only to the extent deductible, when they are granted to cover expenses that are incurred during dependants themselves one Exceptional strain would represent. A Excess due to the beneficiary's own income to disregard.

The Supreme Administrative Court (GZ Ro 2016/13/0026 of 26.7.2017) set First of all clear, that the Bearing of the legal costs for the enforcement of a child's illness-related special needs legally obligatory for parents with maintenance obligations is. Contentious however, in this specific case, whether the Legal costs inevitably whether they were adults or not. The Finance and the BFG each assumed that the proceedings in the absence of an existential emergency Not necessarily be. However, according to the Supreme Administrative Court, this is not relevant.. The necessity of legal costs is always denied when the legal proceedings are attributable to facts intentionally brought about by the taxpayer, or are otherwise the consequence of conduct to which the taxpayer of one's own free will that it had decided. However, this was not the case in the present circumstances. As the Process management concrete one an area of life that is existentially important concerns (lifelong care and rehabilitation measures), represent the Costs Also by the father himself one Exceptional strain Dar. Die Legal costs were thus as Exceptional strain retractable.