Field help:

Here you can select whether, as a citizen of an EU / EEA state, you want to apply for the use of family-related tax benefits:

• In the case of a spouse or partner who lives in another  EU / EEA country
• In the case of members of the civil service not resident or ordinarily resident in Germany who work on official business outside the EU or the EEA.
  

As proof you should submit the form "Certificate EU / EEA" or "Certificate outside EU / EEA" with your tax documents.

Important: The income of both spouses which is not subject to taxation in Germany must be indicated on the page "Application for domestic tax liability".