(2022)
What is the sacrifice limit?
If you pay maintenance to your relatives, you can deduct this as special extraordinary expenses.
However, this only applies if the maintenance payments are in a reasonable proportion to your net income. After deducting the maintenance payments from your net income, it must still be sufficient to cover your living expenses and those of your partner and children. The sacrifice limit is therefore the limit up to which the tax office recognises your maintenance payments.
The sacrifice limit does not apply if you pay maintenance to your partner living abroad and for maintenance payments to your ex-spouse or permanently separated spouse. The same applies if you pay maintenance to your destitute partner with whom you live in a shared household.
