Note: Support payments are taken into account for tax purposes only from the first payment. Retroactive assessment for previous months is not possible. Consequently, payments in January can be deducted in full — up to the maximum support amount. In December, however, only one twelfth of the payment is taken into account, which means it is reduced.
Tip: It is recommended to start the first payment in January to get the maximum tax benefit.
Avoid retroactive payments
Retroactive payments are not possible, i.e. an amount transferred in August can only be intended for maintenance in August or the following months. If the support payments do not relate to the entire calendar year but only to individual months, the maximum amount for support payments will be reduced accordingly.
Avoid retroactive payments
Can I also declare one-off payments?
Occasional or one-off maintenance payments are also tax deductible as part of maintenance payments to dependants.
For a one-off maintenance payment, the tax office always assumes that it is intended to cover maintenance needs until the end of the year. The maximum maintenance amount is then reduced by one twelfth for each preceding month. If you make a payment in September, the maximum maintenance amount will be reduced by 8/12. However, if you make the one-off payment in January, the maximum maintenance amount will not be reduced. A maintenance payment in January thus secures the full maximum maintenance amount for the whole year, provided the supported person is in need for the entire year. The maintenance payment should always cover living expenses until the next payment. It does not matter whether these payments reach the pro rata maximum amount.
Maintenance payments to a spouse can always be deducted up to the maximum maintenance amount, regardless of when the payment is made.
Can I also declare one-off payments?
