Field help: (2018) Maintenance payments
Maintenance payments

Here you can enter maintenance payments.

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

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