Field help: (2023) Have you received regular maintenance payments?
Designation
Income
Income-related expenses

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.

If the maintenance payments are subject to the so-called partial income procedure, you can indicate this by ticking the box in the last column (TEV = partial income procedure). In the partial income procedure, the maintenance payments are divided into a tax-free (40%) and a taxable (60%) portion. The same applies to income-related expenses.