Family Burden Compensation Case
Germany Federal Constitutional Court
99 BVerfGE 216 (1998)
- Written by Kelly Simon, JD
Facts
In Germany, the Income Taxation Act authorized a single parent to take a deduction from taxable income of the cost of childcare and a household allowance to account for the increased expenses of housing and household maintenance. Married parents were not able to deduct the cost of childcare from their taxable income and were not eligible for a household allowance. A married couple (plaintiffs) attempted to deduct the cost of childcare from their taxable income. The German tax authorities denied the couple’s deduction. The couple’s efforts to secure relief from lower courts were unsuccessful. Eventually, the Germany Federal Constitutional Court considered whether the act’s provisions granting tax relief to single parents but not married parents violated the Basic Law for the Federal Republic of Germany (the Basic Law).
Rule of Law
Issue
Holding and Reasoning (Osterloh, J.)
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