(2022) Increase in the maximum maintenance amount for 2022

Maintenance payments to dependants can be deducted as special extraordinary expenses up to the maximum maintenance amount, without any reasonable burden being applied (§ 33a para. 1 EStG). This deductible maximum amount is based on the tax-free allowance.

According to the case law of the Federal Constitutional Court (decision of 13.12.1996, 1 BvR 1474/88), unavoidable maintenance obligations must be exempt from taxation at least to the extent of the subsistence level. Therefore, the increase in the tax-free allowance must be applied in parallel to the deduction of maintenance expenses in § 33a para. 1 EStG. In 2021, the maximum maintenance amount is 9.744 Euro.

For the year 2022, the maximum maintenance amount was mistakenly not adjusted to 10.347 Euro in line with the tax-free allowance. This is now being rectified.

 

 

The maximum maintenance amount is often not granted in full but is reduced. This reduction is by one twelfth for each full calendar month in which the conditions are not met, by the recipient's own income and earnings exceeding the allowance of 624 Euro, and by one, two, or three quarters if the recipient lives in a country with a lower standard of living.