{"id":1642,"date":"2026-10-17T01:25:02","date_gmt":"2026-10-16T23:25:02","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1642"},"modified":"2026-10-17T01:25:02","modified_gmt":"2026-10-16T23:25:02","slug":"knp-112-8e530fb14ee0","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-112-8e530fb14ee0\/","title":{"rendered":"Grundf\u00adrad\u00adrag 2023: Fin\u00adans\u00adret\u00adten i M\u00fcns\u00adter ser ingen for\u00adf\u00adat\u00adnings\u00adm\u00e6s\u00adsi\u00adge problemer"},"content":{"rendered":"<p>Det skat\u00adte\u00adm\u00e6s\u00adsi\u00adge grundf\u00adrad\u00adrag fast\u00adl\u00e6g\u00adger, indtil hvil\u00adket indkomst\u00adni\u00adveau der ikke skal beta\u00adles indkomst\u00adskat. I 2023 l\u00e5 det p\u00e5 10.908 euro. Et \u00e6gte\u00adpar fra M\u00fcns\u00adter-skat\u00adter\u00adet\u00adtens juris\u00addik\u00adti\u00adon ans\u00e5 det\u00adte bel\u00f8b for at v\u00e6re for lavt og anlag\u00adde sag for at tvin\u00adge en for\u00adh\u00f8\u00adjel\u00adse igen\u00adnem. Ret\u00adten afvis\u00adte imid\u00adlert\u00adid sagsanl\u00e6gget.<\/p>\n<h2>Hvad \u00e6gteparret havde klaget over<\/h2>\n<p>Sags\u00ad\u00f8\u00adger\u00adne argu\u00admen\u00adte\u00adre\u00adde for, at det grund\u00adl\u00e6g\u00adgen\u00adde frad\u00adrag p\u00e5 10.908 euro ikke l\u00e6n\u00adge\u00adre fuldt ud d\u00e6k\u00adker det skat\u00adte\u00adm\u00e6s\u00adsi\u00adge eksis\u00adten\u00adsmi\u00adni\u00admum. Som begrun\u00addel\u00adse hen\u00advis\u00adte de til bor\u00adgery\u00addel\u00adsen: Frad\u00adra\u00adget skal v\u00e6re mindst lige s\u00e5 stort som bor\u00adgery\u00addel\u00adsen plus de boli\u00adgud\u00adgif\u00adter, der aner\u00adken\u00addes i den for\u00adbin\u00addel\u00adse. Kon\u00adkret anmo\u00adde\u00adde de om en for\u00adh\u00f8\u00adjel\u00adse p\u00e5 500 euro pr. per\u00adson. Desu\u00adden kr\u00e6\u00adve\u00adde de, at tv- og radio\u00adaf\u00adgif\u00adten p\u00e5 220 euro om \u00e5ret lige\u00adle\u00addes aner\u00adken\u00addes som en del af eksis\u00adten\u00adsmi\u00adni\u00admum\u00admet og fri\u00adta\u00adges for&nbsp;skat.<\/p>\n<p>Det kom\u00adpe\u00adten\u00adte skat\u00adte\u00adkon\u00adtor hav\u00adde oprin\u00adde\u00adligt afvist kla\u00adgen som uan\u00adta\u00adge\u00adlig, for\u00addi skat\u00adte\u00adbes\u00adlut\u00adnin\u00adgen i den\u00adne sag alli\u00adge\u00advel aller\u00ade\u00adde var under\u00adlagt for\u00adbe\u00adhol\u00addet om en ende\u00adlig for\u00adf\u00adat\u00adnings\u00adret\u00adlig afkla\u00adring. Skat\u00adter\u00adet\u00adten til\u00adlod ikke des\u00adto mind\u00adre kla\u00adgen, da det i sids\u00adte ende kun er For\u00adbunds\u00adfor\u00adf\u00adat\u00adnings\u00addom\u00ads\u00adto\u00adlen, der tr\u00e6f\u00adfer ende\u00adlig afg\u00f8\u00adrel\u00adse i for\u00adf\u00adat\u00adnings\u00adsp\u00f8rgs\u00adm\u00e5l, og kla\u00adger\u00adne har en beret\u00adti\u00adget inter\u00ades\u00adse i rets\u00adlig beskyttelse.<\/p>\n<h2>Som skatteretten i M\u00fcnster fastslog<\/h2>\n<p>Skat\u00adter\u00adet\u00adten i M\u00fcns\u00adter fandt ikke til\u00adstr\u00e6k\u00adke\u00adli\u00adge hol\u00adde\u00adpunk\u00adter for, at grundf\u00adrad\u00adra\u00adget skul\u00adle v\u00e6re for\u00adf\u00adat\u00adnings\u00adstri\u00addigt. Frad\u00adra\u00adget p\u00e5 10.908 euro for 2023 er base\u00adret p\u00e5 den tyske regerings 14. rap\u00adport om eksis\u00adten\u00adsmi\u00adni\u00admum. Den\u00adne rap\u00adport best\u00e5r af tre komponenter:<\/p>\n<ul>\n<li>Behov for st\u00f8t\u00adte: 6.024&nbsp;euro<\/li>\n<li>Udgif\u00adter til indk\u00adv\u00adar\u00adte\u00adring: 3.828&nbsp;euro<\/li>\n<li>Var\u00admeud\u00adgif\u00adter: 1.056&nbsp;euro<\/li>\n<\/ul>\n<p>If\u00f8l\u00adge ret\u00adten er den meto\u00adde, der er anvendt til at bereg\u00adne dis\u00adse bel\u00f8b, gen\u00adn\u00adem\u00adsig\u00adtig og kan ikke kri\u00adti\u00adse\u00adres. Hel\u00adler ikke den anvend\u00adte for\u00adrent\u00adnings\u00adsats udg\u00f8r en for\u00adf\u00adat\u00adnings\u00adstri\u00addig forskelsbehandling.<\/p>\n<p>Hvad ang\u00e5r argu\u00admentet om radio- og tv-afgif\u00adten, pr\u00e6cis\u00ade\u00adre\u00adde ret\u00adten, at social\u00adret\u00adten og skat\u00adter\u00adet\u00adten tje\u00adner for\u00adskel\u00adli\u00adge for\u00adm\u00e5l. Social\u00adret\u00adten tager udgangs\u00adpunkt i den enkel\u00adtes indi\u00advi\u00addu\u00adel\u00adle behov, mens skat\u00adter\u00adet\u00adten der\u00adimod byg\u00adger p\u00e5 prin\u00adcip\u00adpet om alle skat\u00adtey\u00adde\u00adres beta\u00adlings\u00adev\u00adne. En n\u00f8jag\u00adtig til\u00adpas\u00adning af de to sys\u00adtemer er der\u00adfor ikke p\u00e5kr\u00e6\u00advet i skat\u00adter\u00adet\u00adten. Vis\u00adse typi\u00adse\u00adrin\u00adger, dvs. gene\u00adrel\u00adle anta\u00adgel\u00adser uden en n\u00f8jag\u00adtig vur\u00adde\u00adring af det enkel\u00adte til\u00adf\u00e6l\u00adde, er for\u00adf\u00adat\u00adnings\u00adm\u00e6s\u00adsigt tilladte.<\/p>\n<h2>Hvad der sker&nbsp;nu<\/h2>\n<p>Skat\u00adter\u00adet\u00adten har god\u00adkendt anken til For\u00adbundsskat\u00adter\u00adet\u00adten (BFH). Der ver\u00adse\u00adrer aller\u00ade\u00adde fle\u00adre sager om det sam\u00adme sp\u00f8rgs\u00adm\u00e5l under sagsn\u00adum\u00adre\u00adne III R 26\/24, III R 41\/25 og III R 42\/25. Et ende\u00adligt svar p\u00e5 sp\u00f8rgs\u00adm\u00e5\u00adlet om, hvor\u00advidt grundf\u00adrad\u00adra\u00adget i 2023 var for\u00adf\u00adat\u00adnings\u00adm\u00e6s\u00adsigt, kan i sids\u00adte ende kun gives af Forbundsforfatningsdomstolen.<\/p>\n<p>Hvis man \u00f8ns\u00adker at g\u00f8re en lignen\u00adde inds\u00adigel\u00adse mod sin egen skat\u00adte\u00adbes\u00adked for 2023, b\u00f8r man v\u00e6re opm\u00e6rksom p\u00e5, at man\u00adge bes\u00adked i den\u00adne sag aller\u00ade\u00adde er udstedt forel\u00f8\u00adbigt. Det bety\u00adder, at skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne udtrykke\u00adligt har ladet sp\u00f8rgs\u00adm\u00e5\u00adlet st\u00e5 \u00e5bent og afven\u00adter en afg\u00f8\u00adrel\u00adse fra h\u00f8jes\u00adter\u00adet. I tvivl\u00adstil\u00adf\u00e6l\u00adde anbe\u00adfa\u00adles det at s\u00f8ge r\u00e5d hos en skat\u00adter\u00e5d\u00adgi\u00adver eller advo\u00adkat for at f\u00e5 vur\u00adde\u00adret sin egen situation.<\/p>\n<p><strong>FG M\u00fcns\u00adter, dom af 16. juni 2026, sags\u00adnum\u00admer 2 K 2077\/25 E<\/strong><\/p>\n<div id=\"knp-source-attribution\">\n<p>Kil\u00adde: <a href=\"https:\/\/www.haufe.de\/steuern\/rechtsprechung\/fg-muenster-verfassungsmaessigkeit-des-grundfreibetrags-2023_166_691824.html\" rel=\"nofollow noopener\" target=\"_blank\">Hau\u00adfe:&nbsp;Skat<\/a><\/p>\n<\/div>\n<div id=\"knp-ai-disclosure\">\n<p>Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>FG M\u00fcns\u00adter anser det grund\u00adl\u00e6g\u00adgen\u00adde frad\u00adrag p\u00e5 10.908 euro for 2023 for at v\u00e6re i over\u00adens\u00adstem\u00admel\u00adse med for\u00adf\u00adat\u00adnin\u00adgen. Der kan indgi\u00adves appel til&nbsp;BFH.<\/p>","protected":false},"author":1,"featured_media":827,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1642"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1642\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/827"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}