Austria: Zur Unterhaltsbemessungsgrundlage Von Selbständig Erwerbstätigen

(LGZ Graz, 1 R 351/11m, 17.10.2011)
Last Updated: 22 June 2016
Article by Eric Heinke

Für die Unterhaltsbemessungsgrundlage von selbständig Erwerbstätigen ist nicht der steuerliche Reingewinn, etwa laut Einkommenssteuerbescheid, sondern der tatsächlich verbleibende Reingewinn, also die realen Einnahmen abzüglich realer Betriebsausgaben sowie der Zahlungspflicht für einkommens- und betriebsgebundene Steuern und öffentliche Abgaben maßgeblich (vgl zuletzt EFSlg 126.224).

Sind Privatentnahmen erfolgt und sind diese höher als der Reingewinn, so greift der Unterhaltspflichtige die Vermögenssubstanz an. Ein solches Verhalten zur Befriedigung eigener Bedürfnisse unterliegt zwar der privatautonomen Gestaltung der Lebensverhältnisse, der Unterhaltspflichtige muss aber den Unterhaltsberechtigten an dem dadurch aufrecht erhaltenen Lebensstandard teilhaben lassen (EFSlg 126.233), wie dies fiktiv bei intakten Familienverhältnissen der Fall wäre. Zu den Privatentnahmen zählen alle nicht betrieblichen Bar- und Naturalentnahmen, wie etwa auch Entnahmen für Unterhaltszahlungen, eigene Verpflegung, Prämienzahlungen für Privat- versicherungen oder die Verwendung des Unternehmens-PKW für private Zwecke (vgl EFSlg 126.236).

Für die Heranziehung der Privatentnahmen als Unterhaltsbemessungsgrundlage macht es keinen Unterschied, ob der Unterhaltspflichtige diese Entnahmen aus Reserven oder Rückstellungen finanziert oder durch Erhöhung seiner Bankschulden (EFSlg 126.238). Bei selbständig Erwerbstätigen (sowohl bei Einnahmen-Ausgaben-Rechnung als auch bei doppelter Buchführung!) ist auf das Durchschnittseinkommen der letzten drei Wirtschaftsjahre abzustellen, wodurch Einkommensschwankungen ausgeschaltet werden sollen (vgl EFSlg 126.239).

Ergibt sich, dass der Unterhaltspflichtige die Kosten seiner Lebenshaltung aus den ihm zur Verfügung stehenden Mitteln nicht bestreiten konnte, zumal sich bei der Geldflussrechnung ein zur Abdeckung der Kosten seiner Lebenshaltung verbleibender Minusbetrag ergab, und erklärte der Unterhaltspflichtige, dass er die fehlenden Mittel und die Kosten des täglichen Lebens durch Geldaushilfen seines Vaters bestritten habe, so vertritt der Oberste Gerichtshof folgende, in jüngster Zeit – bereits in mehreren Entscheidungen verfestigte – Ansicht:

Freiwillige Zuwendungen bzw. freiwillige Unterhaltsleistungen Dritter, die der Unterhaltspflichtige regelmäßig erhält, erhöhen die Unterhaltsbemessungs- grundlage nicht (Schwimann/Kolmasch, Unterhaltsrecht5, Seite 16). Bloß freiwillig geleistete, jederzeit widerrufliche Zuwendungen von Familienangehörigen, die ohne rechtliche Verpflichtung aus familiären Gründen erbracht werden, sollen daher nur dem Unterstützten und nicht auch dessen unterhaltsberechtigten Kindern helfen, weshalb sie nicht in die Unterhaltsbemessungsgrundlage einzurechnen sind (vgl zuletzt EFSlg 126.214).

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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