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Lohnsteuer kompakt FAQs

 


Field help: Were maintenance payments made in 2024 according to the Advance Maintenance Payment Law (Unterhaltsvorschussgesetz)?

Select "yes" if the child received maintenance payments under the Advance Maintenance Payment Law in 2024.

Important: A transfer of the tax-free allowances is excluded for periods during which maintenance payments were made in accordance with the Maintenance Advance Payment Law.

The purpose of the advance maintenance payment is to partially secure the child's livelihood if the parent who is away from the family withdraws from the obligation to pay maintenance in whole or in part, is not able or not fully able to do so or has died.

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