Who is considered a dependant for tax purposes – and who is not?

Many taxpayers provide financial support to relatives, such as parents, grandparents, or adult children. What often surprises people is that not every family relationship automatically allows for maintenance payments to be considered for tax purposes.

Basic principles – briefly explained

Maintenance payments can only be considered in the tax return if there is a maintenance obligation (legal or, in exceptional cases, moral), the supported person is in need, and – in the case of children – there is no entitlement to child benefit or child allowance. The legal basis is § 33a Income Tax Act (EStG).

Overview: Maintenance entitlement by family relationship

The following table shows – corresponding to the selection screen – at a glance which persons are considered maintenance-entitled for tax purposes and for which family relationships a deduction is excluded.

Family relationship	Maintenance-entitled for tax purposes?
Father	Yes
Mother	Yes
Grandfather	Yes
Grandmother	Yes
Great-grandfather	Yes
Great-grandmother	Yes
Daughter*	Yes*
Son*	Yes*
Granddaughter	Yes*
Grandson	Yes*
Spouse/partner (living abroad)	Yes
Spouse/partner (separated)	Yes
Spouse/partner (divorced)	Yes
Mother of the non-marital child	Yes
Father of the non-marital child	Yes
Stepmother	Restricted
Stepfather	Restricted
Stepdaughter	Restricted
Stepson	Restricted
Mother-in-law	Restricted
Father-in-law	Restricted
Daughter-in-law	No
Son-in-law	No
Sister	No
Brother	No
Female cousin	No
Male cousin	No
Aunt	No
Uncle	No
Niece	No
Nephew	No
Sister-in-law	No
Brother-in-law	No
Partner in a marriage-like relationship	No
Partner in a civil partnership-like relationship	No
Fiancée	No
Fiancé	No
Other person (not maintenance-entitled)	No
* For these persons, maintenance payments are only tax-deductible if there is no entitlement to child benefit or child allowance (e.g. after completing education).

Common misunderstandings

• “I pay regularly – it must be deductible?”
  No. What matters is not the payment itself, but whether there is a tax-relevant maintenance obligation.
• “My sister is destitute – can I claim her?”
  No. Siblings are not considered maintenance-entitled for tax purposes.
• “My adult child is still studying.”
  As long as child benefit or child allowance is taken into account, an additional maintenance deduction is generally excluded.

Conclusion

Tax benefits mainly apply to maintenance payments to parents, grandparents, and great-grandparents, to children without child benefit entitlement, and to separated or divorced spouses/partners. For step and in-law relatives, it often depends on the individual case. Maintenance payments to siblings, partners, or distant relatives are not tax-deductible.