The Tax Office informed home from Augsburg in the today’s business students who do an internships are not uncommon. In some cases, an internship is remunerated by the undertaking concerned, to compensate for the expenses of the trainees. According to a ruling of the German of the 09.06.2011 this revenue can affect however negative child benefit of the students. Accountant Gerhard clarifies home from Augsburg over the details of the judgment. A student, whose focal point was, in the residence of the parents took an internship in the United States to basis of the judgment of the BFH in the underlying case. There paid internship compensation and other income of the students, but its revenue exceeded the annual limit amount of 8004,00 euros. The exceeding of the limit amount through the income of the student, extinguished the claims of his parents on child support.
As a result, the parents submitted the cost of accommodation and meals incurred during an overseas internship and wanted them in the framework of the tax declaration claim. In principle, this is possible if the focal point of the student in the parental household and the student has rented an apartment on the place of study. Incurred expenses for rent and food can then be made within the double financial management. The issue in this case was, however, that is been abandoned their own residence in Germany and rented a residence in the United States. According to the Federal fiscal court, hereby the basics of double financial management and associated claims shall expire. The Augsburg accountant Gerhard home gives you like to more information and advise you what options you have to be able to assert claims in an internship abroad. Press contact tax law firm home contact person: Gerhard home accountant clinker mountain 9 86152 Augsburg phone: 0821/344 88-0 fax: 0821 / 344 88-50 E-Mail: Homepage: