SteuerGo FAQs

(2022) How can I claim maintenance payments to a person in need?

If you pay maintenance to a relative, you can claim this as extraordinary expenses for tax purposes, without any deductible being applied. However, the tax office will only consider the support if it is 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. This is the so-called sacrifice limit, the limit up to which the tax office recognises your maintenance payments. The sacrifice limit does not apply to 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.

How is the sacrifice limit calculated?
The basis for calculating the sacrifice limit is your net income, i.e. all income (taxable and tax-free). This includes, for example, your wages, child benefit, and unemployment benefit. Deductions include income tax, church tax, social security contributions, the solidarity surcharge, and the employee allowance or work-related expenses. The sacrifice limit is then one per cent for every full 500 Euro of net income. For spouses, the joint income is used for the calculation. However, a maximum of 50 per cent of your net income is recognised as the sacrifice limit. The percentage is reduced by five percentage points for each of your children for whom you receive child benefit and by five percentage points for your spouse, but by no more than 25 per cent in total.

Example: You are married, have two children, and support your parents with 9.000 Euro per year. Your annual net income is 24.000 Euro.

Net income: 24.000 Euro

• 1 per cent for every full 500 Euro: 48 per cent
• Less spouse: -5 per cent
• Less 2 children: -10 per cent
• Remaining: 33 per cent

Your sacrifice limit is therefore 33 per cent of 24.000 Euro, i.e. 7.920 Euro. Of your maintenance payments of 9.000 Euro, only 7.920 Euro are recognised. The maximum maintenance amount of 10.437 Euro (2022) also applies here, plus any contributions to health and nursing care insurance if you have paid such contributions for the maintenance recipient.