Field help:
(2018)
Recurring payments
Recurring payments
Here you can enter recurring payments or maintenance payments.
Enter here only recurring payments that are fully taxable.
- Life annuities should be entered in the section "Pension income".
- Maintenance payments are generally tax-free unless they are subject to the so-called "Real splitting".
Income from maintenance payments is only taxable if the maintenance is paid by the divorced or separated spouse / civil partner and you have agreed to the so-called "real splitting" (consent in Form U).
Maintenance payments received are up to a maximum amount of 13.805 Euro plus contributions to basic health and nursing care insurance. The divorced or separated spouse / partner can then deduct the payments as special expenses.
