Field help: (2024) Have you received regular maintenance payments?

Select "yes" if you received regular maintenance payments from your divorced or permanently separated spouse or partner and they deduct the payments as special expenses (real splitting with your consent via Form U).

The maintenance payments are only taxable for you if:

• the payments are from your divorced or separated spouse/partner,
• you have agreed to the so-called real splitting (via Form U), and
• your ex-partner deducts the payments as special expenses.

In this case, you must declare the amounts received as other income.