AUS- UND WEITERBILDUNGSKOSTEN SIND ZUM ZEITPUNKT DER FÄLLIGKEIT DER RECHNUNG ABZUGSFÄHIG

Massgebend für den Zeitpunkt der Abzugsfähigkeit der berufsorientierten Aus- und Weiterbildungskosten ist die Fälligkeit der Rechnung des Bildungsinstituts bzw. die Zahlung und nicht der Kursbesuch.

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AUS- UND WEITERBILDUNGSKOSTEN SIND ZUM ZEITPUNKT DER FÄLLIGKEIT DER RECHNUNG ABZUGSFÄHIG

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