Field help
Did have assets of more than 15.500 Euro in 2024?
Select "yes" if the supported person's assets exceed 15.500 Euro.
In this case, it is not possible to deduct maintenance expenses for tax purposes. The supported person must first use his or her assets. Only then this person is considered to be in need. An appropriately sized house plot is not taken into account when calculating the assets.
Did live in your household all year round?
If the supported person has lived in your household the whole year, select "yes".
If this is not the case, select "no" and then you can specify the time period during which the person belonged to the household.
Contributions during the maintenance period
Contributions during the maintenance period
Enter here the contributions to the basic health and nursing care insurance of the supported person that you have paid directly to the health insurance.
This is the case if the supported person is the policyholder, but you paid the contributions directly to the health insurance company. These payments then also belong to the maintenance expenses.
Important: You should enter the contributions separately, as the maximum amount for maintenance payments is increased by the contributions made to basic health and nursing care insurance.
... including contributions with entitlement to sickness benefit
If the contributions to the basic health and nursing care insurance include contributions for which there is an entitlement to sickness benefit, enter the sum of the contributions here.
If it is possible to derive a claim to sickness benefit from the contributions, the deduction amount must be reduced by 4% in the subsequent calculation of maintenance expenses.
Note: If you do not have a statement from the insurance company, you should request one. This is the only way you can correctly divide the respective contribution shares. If the tariff only includes benefits that ensure basic coverage, a breakdown is not necessary. In this case, it is not necessary to make an entry here.
... including contributions with entitlement to sickness benefit
... including contributions with entitlement to sickness benefit
If the contributions to the basic health and nursing care insurance include contributions for which there is an entitlement to sickness benefit, enter the sum of the received contributions here.
If it is possible to derive a claim to sickness benefit from the contributions, the deduction amount must be reduced by 4% in the subsequent calculation of maintenance expenses.
Note: If you do not have a statement from the insurance company, you should request one. This is the only way you can correctly divide the respective contribution shares. If the tariff only includes benefits that ensure basic coverage, a breakdown is not necessary. In this case, it is not necessary to make an entry here.
Profession
Specify the profession of the supported person.
Identification number
Enter here the 11-digit tax identification number of the supported person.
The obligation to provide the tax ID only applies if the recipient has their place of residence or usually resides in Germany. Different requirements for providing evidence apply to support paid to individuals abroad, which, however, do not include an identification number.
Obligation to provide notification
The person being supported is legally obliged to provide you with their tax ID. This arises from the necessity for correct tax allocation (sect. 139b para. 2 of the Fiscal Code (AO)).
Procedure in the event of refusal to provide information
If the person you are supporting does not provide you with the identification number, request it again, referring to the legal obligation and possible tax disadvantages. If this is unsuccessful, you can request the tax ID from the tax office if you can demonstrate a legitimate interest (e.g. proof of maintenance). However, please note that the tax office can refuse to release the information for data protection reasons.
The tax ID is an important part of your tax return if the supported household is in Germany. It enables a clear assignment and correct tax processing.
Date of birth
Specify here the supported person's date of birth.
Irrespective of the age of the supported person, maintenance payments in 2024 are tax-deductible up to a maximum of 10.908 Euro.
Explanation of the relationship
Family relationship
Select here the relationship between the supported person and you.
The persons not entitled to maintenance are
- brother or sister,
- aunt or uncle,
- niece or nephew,
- cousins,
- stepfather or stepmother,
- stepson or stepdaughter,
- fiancés and fiancées
- brother-in-law or sister-in-law.
Maintenance payments to relatives who are not entitled to maintenance from you cannot be deducted as exceptional expenses either.
It is possible to claim so-called "atypical" support payments for relatives in an emergency situation. In this case, as before, it is not only a legal obligation that matters, but an obligation for moral grounds may also suffice.
If you live with relatives or in-laws in a community with social needs and manage your household together with them, you may be able to deduct your maintenance payments. Namely, if "domestic public funds intended for maintenance are reduced for the supported person with regard to the taxpayer's maintenance payments" (sect. 33a, para. 1, sentence 3 of the Income Tax Act (EStG)).
Exemption for non-marital partnerships: Although the partners are not legally entitled to maintenance, maintenance payments can be deducted. This is the case, "if certain domestic public funds intended for maintenance by the life partnership are reduced with regard to the taxpayer's maintenance payments" (sect. 33a, para. 1, sentence 3 of the Income Tax Act (EStG)). Such public benefits which can be reduced or refused in the case of cohabitation because of the "social assistance-lawful community of need" are in particular unemployment benefit II, income support, housing benefit. This is because the partner's income is taken into account when assessing the need for assistance.
Maintenance payments to civil war refugees with a residence permit under sect. 23 of the Residence Act will be deductible under sect. 33a para. 1 of the Income Tax Act (EStG). In this case, the legal obligation to pay maintenance does not apply. However, it is a prerequisite that the supporter has submitted a declaration of commitment in accordance with sect. 68 of the Residence Act and assumes all costs for the payment of maintenance (Federal Ministry of Finance's (BMF) letter of 27.05.2015, IV C 4 - S 2285/07/0003).
The Cologne Fiscal Court has recently ruled that expenses for the maintenance of a sister and her family from Ukraine, a country at war, for whom the taxpayer had submitted a declaration of commitment under sect. 68 of the Residence Act (AufenthG), are deductible as exceptional costs of a general nature under sect. 33 of the Income Tax Act (EStG) - with offsetting of a reasonable burden, but without limitation to a maximum amount (FG Köln of 09.04.2019, 15 K 2965/16, appeal VIII R 39/19).
The Cologne Fiscal Court had ruled that expenses for the maintenance of the sister and her family from Ukraine, a country at war, were deductible because the taxpayer had submitted a declaration of commitment (Verpflichtungserklärung). (Cologne Fiscal Court of 09.04.2019, 15 K 2965/16).
However, the Federal Fiscal Court has recently overturned the favourable ruling of the Cologne Fiscal Court and ruled against the taxpayers who are willing to support others. Expenses for relatives who are not entitled to support are not deductible as exceptional costs, neither according to sect. 33a of the Income Tax Act (EStG) nor according to sect. 33 of the Income Tax Act (EStG). This also applies if the supporter has submitted a declaration of commitment pursuant to sect. 68 of the Residence Act (AufenthG), according to which he or she will assume the costs of living for his or her relatives (Ruling of the Federal Fiscal Court (BFH) dated 02.12.2021, VI R 40/19).
Is a statement of financial need (declaration of support for the supported person) attached for ?
Select "yes" if you want to attach a statement of need (maintenance declaration for the supported person) to your tax return.
The tax office always checks whether the person receiving support is in need. The person entitled to maintenance is considered to be in need if he/she is unable to support himself/herself (due to lack of assets and income) and cannot meet his/her obligation to earn income (e.g. due to his/her age, state of health or vocational training).
The tax return should then be accompanied by an officially confirmed maintenance declaration (Unterhaltserklärung) for the tax-reducing recognition of maintenance payments (download the maintenance declaration in German) for the person receiving support.
The maintenance declaration is also available in the following languages: Albanian, Arabic, Bosnian, Bulgarian, Chinese, English, Estonian, French, Greek, Italian, Korean, Croatian, Latvian, Lithuanian, Macedonian, Polish, Portuguese, Romanian, Russian, Serbian, Slovak, Slovenian, Spanish, Thai, Czech, Turkish, Ukrainian, Hungarian, Uzbek, Vietnamese.
If a maintenance declaration is not attached, the tax office may raise doubts about the maintenance payments made and not recognise the expenses for tax purposes.
deceased on
If the supported person died in 2024, specify the date of death.
Was child benefit paid for in 2024 or was child allowance been claimed?
Select "yes" here if someone was entitled to child benefit or child allowances for the supported person in 2024.
Foreign child benefit or allowances are to be treated as equivalent to domestic claims.
In months during which you receive child benefit or child allowances for your child, no maintenance payments are recognised.
If you have received child benefit and child allowances for your child for the entire year, you cannot declare maintenance payments as exceptional costs in your tax return.
Claim to child benefit existed
Enter here the time period in 2024 during which someone was entitled to child benefit or allowances for this child.
Foreign child benefit or allowances are to be treated as equivalent to domestic claims.
In months during which you receive child benefit or child allowances for your child, no maintenance payments are recognised.
If you have been receiving child benefit and child allowances for your child for the entire year, you cannot declare maintenance payments as exceptional costs in your tax return.
Is liable to unlimited tax in Germany?
Select "yes" if the spouse / civil partner is subject to unlimited tax liability.
A tax deduction of the maintenance expenses to the spouse / civil partner is only possible if the spouse who does not live permanently separately and is not subject to unlimited taxation is supported. This is the case, for example, if a spouse's assessment is excluded because the spouse / life partner has his or her residence / habitual place of stay abroad (outside the EU).
On the other hand, if the spouse lives in Germany or within the EU, there is a claim to the family-related tax benefits (e.g. splitting tariff), and the maintenance payments to the spouse cannot in principle be deducted as exceptional costs.
Did live permanently separated from the taxpayer Partner A?
Select "yes" if you live permanently separated from your spouse or civil partner.
A tax deduction of the maintenance expenses to the spouse / civil partner is only possible if the spouse who does not live permanently separately and is not subject to unlimited taxation is supported. This is the case, for example, if a spouse's assessment is excluded because the spouse / life partner has his or her residence / habitual place of stay abroad (outside the EU).
On the other hand, if the spouse lives in Germany or within the EU, there is a claim to the family-related tax benefits (e.g. splitting tariff), and the maintenance payments to the spouse cannot in principle be deducted as exceptional costs.
Did receive any income, remuneration or public training funding in 2024?
Select "yes" here if the supported person has received his / her own income, remuneration or public training funding.
Income and remuneration must be set off against the exceptional costs to be recognised if they arise during the maintenance period.
Incomes up to an amount of 624 Euro per year (credit allowance) are not taken into account. Any income exceeding this amount reduces the maximum deductible amount of maintenance.
Average assets 2024
Enter here the average amount of assets that were available to the supported person.
For tax purposes, a deduction of maintenance expenses is only possible if the person receiving support has no or very little assets. Assets of more than 15.500 Euro lead to the tax office not recognizing maintenance expenses.
In this case, the supported person must first realise his or her assets. Only then is he or she considered to be in need. However, an adequately-sized house plus land is not taken into account when calculating the assets.
Time period of reduction
Were public funds reduced or not granted because of the maintenance payments for ?
The supported person is not legally entitled to maintenance because of the degree of relationship recorded.
However, the tax office will still take your support payments into account for tax purposes if public funding is reduced or not granted with regard to your income (keyword: "social-legal community of persons in need" (Bedarfsgemeinschaft)).
In order to avoid queries from the tax authorities, you should enclose appropriate proof from the social welfare authority (Sozialbehörde), the employment agency (Agentur für Arbeit) or a written statement from the person receiving support with your tax return.
was legally entitled to maintenance
Enter the time period during which you were legally obliged to pay maintenance to the other parent.
According to sect. 1615l of the Civil Code, both the mother and the father of a child born out of wedlock are entitled to maintenance on the occasion of the child's birth. The entitlement to maintenance generally exists until the child's third birthday.
For example, if the mother is taking care of the child, the father is obliged to pay maintenance to the mother. The maintenance obligation begins at the earliest four months before the birth and can last until the child's third birthday.
After the child's third birthday, the maintenance obligation is extended depending on the situation. Attention is paid to what is best for the child. If caring for the child is possible with gainful employment, the parent receiving support can be asked to do so.
Other reasons can also be taken into account, such as cohabitation or if one parent is not working because of the children.
Were contributions for to basic health and nursing care insurance paid directly?
If you paid basic health and nursing care insurance contributions directly to the health insurance fund for the person supported, select "yes".
This is the case if the supported person is the policyholder but you pay the contributions directly to the health insurance company. These payments then also belong to the maintenance expenses.
Important: You should enter the contributions separately, as the maximum amount for maintenance payments is increased by the contributions made to basic health and nursing care insurance.
If, on the other hand, the person supported pays the contributions himself/herself from the support payments you make to this person, you must answer the question in the negative.
Have other people contributed to the maintenance?
If there are other people who have also contributed to the maintenance of the supported person, select "yes" here.
In this case, the maintenance maximum amount can only be considered proportionately.
