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Nicht abzugsfähig: laufende Unterhaltszahlungen

Generell nicht als außergewöhnliche Belastungen abzugsfähig sind laufende Unterhaltszahlungen:

Unterhaltsleistungen für Kinder werden entweder durch die Familienbeihilfe und den Kinderabsetzbetrag oder durch den Unterhaltsabsetzbetrag abgegolten.

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