To deduct maintenance payments as special expenses, the payer must apply for the deduction, and the recipient must agree and confirm that they will declare the payments minus any income-related expenses. The payer can deduct contributions of up to 13,805 Euro as special expenses.
If you support two ex-spouses, the maximum amount applies twice. Additionally, contributions paid by the maintenance payer for the health and nursing care insurance of the entitled person can be deducted, in addition to the maximum amount of 13,805 Euro. The amount of 13,805 Euro is an annual amount and is available to you even if you lived separately for only part of the year and opted for individual assessment.
Mr X pays his ex-wife maintenance of 600 Euro per month. His taxable income (zvE) amounts to 40,000 Euro per year.
Income tax without income splitting according to basic rate including solidarity surcharge:
- Income: 40,000 Euro
- Income tax 2023: 7,828 Euro
Income tax with income splitting according to basic rate including solidarity surcharge:
- Income: 40,000 Euro
- minus maintenance: 7,200 Euro
- zvE: 32,800 Euro
- Income tax 2023: 5,573 Euro
Tax saving: 7,828 Euro - 5,573 Euro = 2,255 Euro
