Important: From 01.01.2025, the recognition of maintenance payments in the form of cash payments will generally be excluded. Maintenance payments will only be deductible if they are made by bank transfer to an account of the supported person (§ 33a para. 1 sentence 12 EStG, introduced by the Annual Tax Act 2024).

Exceptions: In special cases – e.g. in the event of war or other exceptional circumstances in the country of residence of the supported person – a different administrative regulation may apply. Proof may then be simplified within the framework of general principles of equity.