(2025) When must all persons be specified?

The tax office assumes that all maintenance payments are distributed equally among all household members.

The maintenance payments you have made are therefore divided equally among all supported persons living in the household, even if they are not entitled to maintenance.

Your father lives in a household with your sister. You pay your father 6,000 Euro and your sister nothing.

Your expenses are distributed equally between both people, i.e. since your sister is not entitled to maintenance, you can only claim the 3,000 Euro allocated to your father for tax purposes.