Field help: Is <%0100301%> a citizen of an EU / EEA country?

Select "yes" if you hold the nationality of an EU/EEA country.

This information is relevant if your residence in the year 2024 was in an EU/EEA country or Switzerland. In this case, you can claim personal and family-related tax allowances, such as:

• Special expense deduction for maintenance payments to divorced or separated spouses residing in an EU/EEA country or Switzerland,
• Deduction of pension and compensation payments within the framework of pension adjustments,
• Spouse-related benefits (e.g. spouse splitting) if your spouse lives in an EU/EEA country or Switzerland and there is no permanent separation.

Condition: At least 90% of the joint income must be subject to German income tax, or the income not taxable in Germany must not exceed 23.568 Euro in the year 2024.

Country reduction: The threshold is reduced depending on the country of residence as follows:

• by a quarter: e.g. Estonia, Poland, Spain, Czech Republic
• by half: e.g. Bulgaria, Romania

For certain benefits, an official certificate from the foreign tax authority regarding the taxation of the payments is also required.