Module 121 min2346 wordsFree — no account
The general rule of section 33 and the reasonable burden
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 33 Außergewöhnliche Belastungen (extraordinary burdens) — subsections 1 to 3 — verified on September 23, 2026
- EStG § 2 Umfang der Besteuerung, Begriffsbestimmungen (scope of taxation, definitions) — subsections 3 and 4 — verified on September 23, 2026
- EStG § 52 Anwendungsvorschriften (application provisions) — subsection 33c, section 33 applies from the 2021 assessment period — verified on September 23, 2026
- EStG § 10 Sonderausgaben (special expenses) — subsection 1 nos. 7 and 9 — verified on September 23, 2026
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.