Lawsuit about right of access is not an extraordinary burden

Only lawsuits that affect the material basis of existence can lead to tax-deductible legal costs, but not the dispute about the right of access to one's own child.

A general ban on deducting legal costs has applied since 2013. The only exception is if the taxpayer would be in danger of losing his livelihood without the lawsuit. However, the Federal Fiscal Court considers only the material basis of life to be a livelihood within the meaning of the law. Burdens of an immaterial nature, on the other hand, are not covered by the exemption. For this reason, the Federal Fiscal Court does not allow the costs of litigation in connection with a right of access dispute to be deducted as an extraordinary burden. The special circumstances of the individual case, in which the child had been taken abroad, do not change this.