Field help:
(2020)
Family relationship
Select here the relationship between the supported person and you.
The persons not entitled to maintenance are
- Siblings,
- Children-in-law,
- Aunts and uncles,
- Nieces and nephews,
- Cousins,
- Stepfathers and stepmothers,
- Fiancés and fiancées.
Since 1996, maintenance payments to relatives who are not entitled to maintenance from you or your spouse have no longer been tax-deductible as exceptional costs.
However, it is possible to claim "atypical" support payments made for relatives in an emergency situation as exceptional costs under sect. 33 of the Income Tax Act (EStG). For here, as before, it is not only the legal obligation that matters but also an obligation on moral grounds can suffice.
If you live with relatives or in-laws in a community of social needs and manage your household together with them, you may be able to deduct your maintenance payments. Namely, if "domestic public funds intended for maintenance are reduced for the supported person with regard to the taxpayer's maintenance payments" (sect. 33a, para. 1, sentence 3 of the Income Tax Act (EStG)).
The partner in a non-marital partnership is also not legally entitled to maintenance. However, there is an exception in the law here: maintenance payments are deductible "if certain domestic public funds intended for maintenance by the life partnership are reduced with regard to the taxpayer's maintenance payments" (sect. 33a, para. 1, sentence 3 of the Income Tax Act (EStG)). Such public benefits which can be reduced or refused in the case of cohabitation because of the "social assistance-lawful community of need" are in particular unemployment benefit II, income support, housing benefit. This is because the partner's income is taken into account when assessing the need for assistance.
From 2013, maintenance payments to civil war refugees with a residence permit under sect. 23 of the Residence Act will be deductible under sect. 33a para. 1 of the Income Tax Act (EStG). In this case, the legal obligation to pay maintenance does not apply. However, it is a prerequisite that the supporter has submitted a declaration of commitment in accordance with sect. 68 of the Residence Act and assumes all costs for the payment of maintenance (Federal Ministry of Finance's (BMF) letter of 27.05.2015, IV C 4 - S 2285/07/0003).
UPDATED: the Cologne Fiscal Court has ruled that expenses for the maintenance of a sister and her family from Ukraine, a country at war, for whom the taxpayer had submitted a declaration of commitment under sect. 68 of the Residence Act (AufenthG), are deductible as exceptional costs of a general nature under sect. 33 of the Income Tax Act (EStG) - with offsetting of a reasonable burden, but without limitation to a maximum amount (FG Köln of 09.04.2019, 15 K 2965/16, appeal VIII R 39/19).
