Field help Tax return | (2023) Maintenance payments made

Field help: (2023) Maintenance payments made

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2025 at:
(2025): Maintenance payments made

In 2023, a maximum of 10.908 Euro can be claimed for each supported person. For each month in which the necessary requirements are not met, the amount is reduced by one-twelfth.

Amounts not denominated in euro must be converted according to the reference rate announced in September 2022 by the European Central Bank. The monthly conversion rates are also published by the Federal Ministry of Finance.

Do not enter here contributions to the basic health and nursing care insurance. You must declare these expenses for the supported person for whom the contributions were paid. The insurance contributions are deductible in addition to the maintenance payments.

Important: As a rule, the support period begins at the earliest with the first maintenance payment. Maintenance payments cannot be carried back to months prior to their payment.

A maintenance payment in January, which is intended to support the maintenance needs of the person entitled to maintenance in the next 12 months, is deductible in full — limited to the maximum amount of maintenance. However, a payment in December is only taken into account at 1/12, i.e. reduced accordingly.

Therefore, it is best to make maintenance payments to dependent family members in January or start with the first payment in this month.

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Field help: (2023) Maintenance payments made

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Field help: (2023) Maintenance payments made

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