SteuerGo FAQs

(2022) Are maintenance payments classed as special expenses or exceptional costs?

Maintenance payments to your divorced or permanently separated spouse can be deducted either as special expenses or as extraordinary burdens. This decision applies to your entire maintenance payment, meaning you cannot enter part as special expenses and part as extraordinary burdens in the tax return. Which option is better depends on the individual case.

Especially for higher maintenance payments, it is advisable to deduct them as special expenses, as the maximum tax saving can be higher. The person obliged to pay maintenance can deduct up to 13.805 Euro per year plus the contributions to health and nursing care insurance for the maintenance recipient. However, the recipient of the payments must give their consent and fully tax the income. The application for the tax deduction and the recipient's consent are made with the "Form U".

The deduction as extraordinary burdens is simpler, as you do not need the consent of your ex-partner. For this, you can deduct up to 10.347 Euro per year plus health/nursing care insurance contributions (the contributions made for the maintenance recipient's security) in 2022. In the year of separation, joint assessment is usually more tax-efficient. If you opt for joint assessment in the year of separation, maintenance payments are not considered and cannot be deducted in that year.