Field help: (2024) Identification number of the divorced spouse / partner

Enter the 11-digit tax identification number of your divorced spouse to whom you pay maintenance.

The obligation to provide the tax ID only applies if the recipient lives or has a permanent address in Germany. Different obligations for providing proof apply to support paid to people living abroad, but these do not include an identification number.

Note on the obligation to notify

Your divorced spouse/life partner is obliged to provide you with their tax ID. This is based on the necessity of correct tax allocation (sect. 139b para. 2 of the Fiscal Code (AO)).

Procedure in the event of refusal to notify

If the person you are supporting does not provide you with the identification number, you should ask again, referring to the legal requirement and possible tax disadvantages. If this has no effect, you can find out the number from the tax office, provided you can demonstrate a legitimate interest (e.g. by providing proof of maintenance). Please note that the tax office may refuse to provide the information due to data protection requirements.

The consent of the divorced spouse or civil partner is required for the recognition of maintenance or compensation payments as special expenses. This is done by completing and signing Form U, which must be attached to your tax return.