Important: As a rule, the support period begins at the earliest with the first maintenance payment. Maintenance payments cannot be carried back to months prior to their payment.
A maintenance payment in January, which is intended to support the maintenance needs of the person entitled to maintenance in the next 12 months, is deductible in full - limited to the maximum amount of maintenance. However, a payment in December is only taken into account at 1/12, i.e. reduced accordingly.
Therefore, it is best to make maintenance payments to dependent family members in January or start with the first payment in this month.
