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(2023) What cannot be deducted as maintenance payments to ex-spouses?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Was kann ich nicht als Unterhaltsleistungen an Ex-Ehegatten absetzen?

Of course, not all payments to your ex-spouse can be claimed as special expenses. This includes gifts you give your ex-partner on special occasions (birthday, Christmas, etc.). Child maintenance is also not deductible.

This should be covered by child benefit or child allowances. Payments and benefits resulting from asset equalisation are also not deductible (e.g. taking over a car). The same applies to legal and court costs incurred to obtain your ex-spouse's consent to income splitting.