Field help: (2018) Recurring payments
Recurring payments

Here you can enter recurring payments or maintenance payments.

Enter here only recurring payments that are fully taxable.

• Life annuities should be entered in the section "Pension income".
• Maintenance payments are generally tax-free unless they are subject to the so-called "Real splitting".

Income from maintenance payments is only taxable if the maintenance is paid by the divorced or separated spouse / civil partner and you have agreed to the so-called "real splitting" (consent in Form U).

Maintenance payments received are up to a maximum amount of 13.805 Euro plus contributions to basic health and nursing care insurance. The divorced or separated spouse / partner can then deduct the payments as special expenses.