Payment to the son's creditors is not an extraordinary expense.

For tax purposes as Exceptional strain must accumulates the requirements for Exceptionality, Inevitability and significant impairment of economic performance fulfilled. Inevitability is given when the taxpayer is subjected to the burden by actual, legal or moral Foundations cannot be withdrawn.

The BFG recently had to deal with the situation (GZ RV/4100583/2013 of 19.10.2017) in which a Father €25,000 as an exceptional expense, which he paid to the bankruptcy estate had, to that opened regarding his son's assets Insolvency proceedings by means of a recovery plan Finish. He wanted to thereby avert the initiation of insolvency proceedings, which in his opinion would Son into a life-threatening situation would have brought. Through this payment, the son could have Management consultancy Continue.

Taking into account previous case law, it should be noted that moral reasons (as a prerequisite for an exceptional burden) exist if the service provided by the taxpayer, according to Judgment Affordable and fair-minded people through the Articles of Association offered is. One moral obligation but Not already then to assume, when the action is humanly understandable, desirable or Laudable is. In the specific case, the BFG denied recognition as an exceptional expense, stating that No obligation exists, one next of kin his incurred entrepreneurial risk to lose weight or the related Risk of insolvency to avert by means of funds.

The requirements for an exceptional hardship are also so high because otherwise economic failures in the form of a reduction in income tax passed on to the general public may be possible. In the specific case, even in the event of insolvency and thus cessation of self-employment None Life-threatening emergency the son. Moreover, the father could also have granted his son interest-free loan support.

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