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Welche Rechtsgrundlagen gelten für die Kinderberücksichtigung?

Das Einkommensteuergesetz (EStG), insbesondere:

  • § 32 Einkommensteuergesetz (EStG) - Kinder, Freibeträge für Kinder
  • § 39 EStG - Lohnsteuerabzugsmerkmale

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