How can I deduct maintenance payments to my ex-spouse?
In order to deduct your maintenance payments to your ex-spouse or permanently separated spouse as special expenses, their consent is required. This is because the recipient of the payments must declare them as "other income" for tax purposes.
Consent must be proven by submitting "Form U" to the tax office. It is then valid indefinitely until revoked. However, the person liable for maintenance must submit Form U to the tax office each year. The application is then binding for that year. The revocation of the real splitting must be submitted to the tax office before the beginning of the calendar year for which the real splitting is no longer to apply.
The consent does not need to be obtained anew each year by the maintenance recipient and submitted to the tax office, as the application does. If the consent is already on file with the tax office and has not been revoked, make the required tick in Section B at the appropriate place.
As a maintenance recipient, you should make your consent to the real splitting dependent on the obligation of the maintenance payer to compensate for any tax and non-tax disadvantages you incur as a result of the taxation of the maintenance payments.
