(2022)
Which maintenance payments should be entered here?
Maintenance payments to a divorced or separated spouse can be deducted as special expenses up to a maximum amount of 13.805 Euro. In return, the recipient must tax the same amount as other income (so-called limited real splitting).
If you, as the maintenance payer, also pay contributions to health and nursing care insurance for your ex-spouse - either directly to your ex-spouse (because they are the policyholder) or directly to the insurance company for them (because you are the policyholder) - these contributions are additional maintenance payments within the framework of real splitting that can be deducted beyond the maximum amount of 13.805 Euro.
The following can be deducted as special expenses or taxed as other income:
- Cash maintenance,
- Benefits in kind, especially the value of the accommodation provided to the ex-spouse. If you do not charge rent, it is apparently a "free provision". If you provide the accommodation to your ex-spouse due to a maintenance agreement and this reduces your cash maintenance obligation, you can deduct all expenses as special expenses within the framework of real splitting.
- Payments to offset tax and non-tax disadvantages incurred by the recipient due to the taxation of maintenance payments,
- Contributions to the ex-spouse's insurance,
- Rent payments and other ongoing housing costs for the benefit of the ex-spouse,
- Assumption of tax consultancy costs for the ex-spouse.
Not deductible as special expenses are:
- Legal and court costs incurred for obtaining the ex-spouse's consent to real splitting.
- Expenses for the funeral of the ex-spouse and for the purchase of a grave right.
Tip: The Münster Finance Court has recently ruled that legal costs incurred to obtain post-marital maintenance are deductible as income-related expenses if the maintenance recipient taxes the maintenance payments as other income in accordance with § 22 No. 1a EStG (FG Münster of 3.12.2019, 1 K 494/18 E).
