Reduced income due to the tax deductibility of childcare costs

Summary

Original text of the question(s):<br /> <br /> How high is the reduced revenue for the state as a whole due to the pro rata tax deductibility of childcare costs in accordance with Section 10 Paragraph 1 Number 5 of the Income Tax Act (EStG) (www.gesetze-im-internet.de/estg/__ 10.html), and what fiscal effect does the exemption of kindergarten contributions have in the federal states (Berlin, Hamburg, Rhineland-Palatinate, Hesse, Brandenburg, North Rhine-Westphalia? falen, Thuringia; or extrapolated from 2019/2020 in Bremen, Saxony-Anhalt, Mecklenburg-Western Pomerania) to this shortfall in income?

Machine translation from German. The official text remains authoritative.

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  Drucksache · DE · 21 September 2018

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