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Title
Im Rahmen von Unterhaltsverpflichtungen getragene Kranken- und gesetzliche Pflegeversicherungsbeiträge des Kindes.
Abstract
The article reports a decision of the German Bundesfinanzhof (BFH) federal tax court concerning maintenance obligations of health and statutory nursing care insurance contributions of a child in accordance with section 10 of Einkommensteuergesetz (EStG) income tax law.