Field help: Is a statement of financial need (declaration of support for the supported person) attached for <%f125%>?

Select "yes" if you want to attach a statement of need (maintenance declaration for the supported person) to your tax return.

The tax office always checks whether the person receiving support is in need. The person entitled to maintenance is considered to be in need if he/she is unable to support himself/herself (due to lack of assets and income) and cannot meet his/her obligation to earn income (e.g. due to his/her age, state of health or vocational training).

The tax return should then be accompanied by an officially confirmed maintenance declaration (Unterhaltserklärung) for the tax-reducing recognition of maintenance payments (download the maintenance declaration in German) for the person receiving support.

The maintenance declaration is also available in the following languages: Albanian, Arabic, Bosnian, Bulgarian, Chinese, English, Estonian, French, Greek, Italian, Korean, Croatian, Latvian, Lithuanian, Macedonian, Polish, Portuguese, Romanian, Russian, Serbian, Slovak, Slovenian, Spanish, Thai, Czech, Turkish, Ukrainian, Hungarian, Uzbek, Vietnamese.

If a maintenance declaration is not attached, the tax office may raise doubts about the maintenance payments made and not recognise the expenses for tax purposes.