Samstag, 15. März 2008

Krankenkassenbeiträge steuerlich absetzen


PKV-Beiträge müssen steuerlich besser absetzbar sein
Verfassungsgericht begünstigt privat Krankenversicherte
Privat Krankenversicherte werden in Zukunft einen größeren Teil ihrer Beiträge von der Steuer absetzen können. Das Bundesverfassungsgericht entschied, dass die Versicherung zum steuerfreien Existenzminimum gehöre. Und auch die Berücksichtigung der GKV-Beiträge muss auf den Prüfstand.14.03.08 - Die Verfassungsrichter setzten dem Gesetzgeber eine Frist bis Ende 2009, um eine Neuregelung zu verabschieden. Bis dahin müssen die steuerliche Abzugsmöglichkeit von Krankenversicherungsbeiträgen umfassend überprüft werden. Die momentanen Möglichkeiten verstoßen laut der heute veröffentlichten Entscheidung gegen das Grundgesetz, weil das notwendige Existenzminimum steuerfrei sein muss.Damit folgen die Karlsruher Verfassungsrichter der Ansicht des Bundesfinanzhofs, der ihnen das Verfahren zur Überprüfung vorgelegt hatte. Nach den Worten des Gerichts gehören zum für ein menschenwürdiges Dasein notwendigen Existenzminimum nicht nur Nahrung, Kleidung und Wohnung, sondern auch eine ausreichende Kranken- und Pflegeversicherung. Damit müssen die Beiträge, die der Bürger für eine Mindestabsicherung gegen Krankheits- und Pflegerisiken zahlen muss, von der Besteuerung befreit werden.
GKV-Beiträge womöglich nicht ausreichend berücksichtigtMitglieder privater Krankenversicherungen werden also spätestens 2010 weniger Steuern zahlen müssen. Ob auch die Beiträge zu den gesetzlichen Kranken- und Pflegeversicherungen im Steuerrecht unzureichend berücksichtigt sind, hat das Karlsruher Gericht in diesem Verfahren nicht geprüft. Allerdings stellen die Richter klar, dass auch hier sämtliche Steuerabzugsregeln auf den Prüfstand gehören.
Damit drohen dem Fiskus beträchtliche Einnahmeverluste.

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