(2022)
What can I deduct as maintenance payments to ex-spouses?
You can deduct all maintenance payments to your ex-spouse, regardless of whether they use the funds for this purpose or not. It is also irrelevant whether you make the maintenance payment voluntarily or are obliged to do so.
You can deduct the following expenses as maintenance, provided they are so-called typical maintenance payments:
- Regular cash payments
- Assets
- Insurance contributions
- One-off payments
- Consumption-dependent costs, e.g. for heating, electricity, water
- Rental value of the house or flat provided, up to the usual comparable rent
- Payments to offset tax disadvantages incurred by the recipient due to the taxation of maintenance payments
- Payments to third parties for the benefit of the maintenance beneficiary (e.g. rent payments directly to the landlord)
