Field help: (2024) Should maintenance in kind be claimed for all persons living and supported in the household?

If the supported person lives in the supporter's household, you can claim 982 Euro per month without proof. In this case, select "yes".

The tax office assumes that you incur expenses in this amount. These expenses are referred to as maintenance in kind (including food, accommodation, clothing), which you incur out of moral obligation.

For example, if you support a child for whom you no longer receive child benefit but who continues to live with you, you can claim tax relief for the maintenance in kind provided. This also applies to partners in a marriage-like relationship.