Field help: (2024) Partial income procedure?

If the maintenance payments are subject to the partial income procedure (TEV), select "yes".

The partial income procedure (60% taxation) can only be applied if all the following conditions are met:

• You receive maintenance payments related to income from a business investment (e.g. GmbH shares),
• and the ex-partner makes the payment directly from their business income,
• and you, as the recipient, hold or have held a corresponding investment.

Only in this special case is it possible for you to tax the maintenance payments at only 60% (according to sect. 3 no. 40 of the Income Tax Act (EStG) in conjunction with sect. 3c para. 2 of the Income Tax Act (EStG)).