Field help: Is <%0100301%> a citizen of an EU / EEA country?
Is <%0100801%> a citizen of an EU/EEA state?
Did <%0100801%> live in an EU/EEA country or Switzerland in 2024?
Did <%0100301%> live in an EU/EEA country or Switzerland in 2024?

If the place of residence in the year 2024 was in an EU/EEA country or Switzerland and the taxpayer is a citizen of an EU/EEA country, personal and family-related tax benefits can be claimed.

The following benefits can then be claimed:

• Special expenses deduction for maintenance payments to your divorced or permanently separated spouse if they are resident or live permanently in an EU/EEA country or in Switzerland. The prerequisite is proof of taxation of the maintenance payments by means of a certificate from the foreign tax authority.
• Pension payments, settlement payments as part of a pension rights adjustment and financial settlements to avoid pension rights adjustments on special obligation grounds if the recipient of the payment is a resident or lives permanently in an EU/EEA country or in Switzerland. Here, too, the recipient must provide a certificate from the foreign tax authority to prove that the payments have been taxed.
• As a national of an EU/EEA country, you can also claim spousal benefits such as spousal splitting if your spouse is resident in an EU/EEA country or Switzerland. The prerequisite for this is that you are not permanently separated.

Prerequisite for spouses: At least 90% of the spouses' joint income must be subject to German income tax or the income not subject to German income tax in 2024 must not exceed 23.568 Euro. Depending on the country, the amount must be reduced by a quarter (Estonia, Greece, Croatia, Latvia, Lithuania, Poland, Portugal, Slovakia, Slovenia, Spain, Czech Republic, Hungary, Cyprus) or by two quarters (Bulgaria, Romania).