Why is this information necessary?
If you want to claim maintenance payments in your tax return, it is checked whether you have enough money left to cover your living expenses despite paying maintenance. The maintenance payments must therefore be in reasonable proportion to your net income..
This amount is called the sacrifice limit. The sacrifice limit is therefore the maximum amount you can "sacrifice" without endangering your own ability to provide for yourself.
Tip: The higher your income, the higher the amount that can be deducted as maintenance.
What is the sacrifice limit?
If you pay maintenance to your relatives, you can deduct this as special extraordinary expenses.
However, this only applies if the maintenance payments are reasonable in relation to your net income. After deducting the maintenance payments from your net income, it must still be sufficient to cover your living expenses and those of your partner and children. The sacrifice limit is therefore the limit up to which the tax office recognises your maintenance payments.
The sacrifice limit does not apply if you pay maintenance to your partner living abroad and for maintenance payments to your ex-spouse or permanently separated spouse. The same applies if you pay maintenance to your destitute partner with whom you live in a shared household.
What is the sacrifice limit?
How is the sacrifice limit calculated?
The sacrifice limit determines how much of your financial support to individuals in need (e.g. parents) is recognised for tax purposes. It ensures that you are not excessively burdened by the support. The sacrifice limit caps the amount you can deduct to a portion of your net income.
Net income includes all taxable and tax-free income (e.g. wages, child benefit, unemployment benefit), minus taxes (income tax, church tax), social contributions, solidarity surcharge, and the employee allowance or actual work-related expenses.
Calculation of the sacrifice limit:
- 1% for every full 500 Euro of net income.
- A maximum of 50% of net income is recognised as the sacrifice limit.
- The percentage is reduced by 5 percentage points per child for whom you receive child benefit, and by 5 percentage points for your spouse. Overall, the sacrifice limit can be reduced by a maximum of 25%.
Example calculation:
- Annual net income: 24.000 Euro
- 1% for every full 500 Euro: 48%
- Deductions: Spouse (-5%), 2 children (-10%)
- Remaining: 33%
- Sacrifice limit: 33% of 24.000 Euro = 7.920 Euro
Of the 9.000 Euro with which you support your parents, only 7.920 Euro are recognised for tax purposes. The maximum amount for maintenance payments in 2024 is 11.784 Euro, plus any contributions to health and nursing care insurance for the recipient that you may have covered.
How is the sacrifice limit calculated?
