Field help: (2020) Is <%0100301%> a citizen of an EU / EEA country?

If you are a citizen of an EU/EEA country, you can claim personal and family-related tax benefits, including the following benefits:

• Special expenses deduction for maintenance payments to your divorced or permanently separated spouse if the spouse is resident or habitually resides in an EU/EEA country or in Switzerland and the taxation of the maintenance payments is proven by a statement from the foreign tax authority.
• Long-term provision payments based on special obligation reasons, compensation payments as part of the pension rights adjustments as well as financial settlements to avoid the pension rights adjustment, if the recipient of the benefit or payment is resident or habitually resides in an EU/EEA state or in Switzerland and the recipient's taxation is verified by a foreign tax authority statement.

As a citizen of an EU/EEA country, you can also claim spouse-related benefits (in particular spouse splitting) if your spouse is not permanently separated and resident in an EU/EEA country or Switzerland. The prerequisite is that at least 90% of the joint income of the spouses is subject to German income tax or that the income not subject to German income tax in 2020 does not exceed 18.816 Euro. Depending on the country, the amount may be reduced by 25% (Estonia, Greece, Latvia, Lithuania, Malta, Portugal, Slovakia, Slovenia, Czech Republic, Cyprus) or by 50% (Bulgaria, Croatia, Poland, Romania, Hungary).