Field help:
(2021)
Amount
Who paid the maintenance?
Maintenance payments made
Payment 2021 in
Enter here any maintenance payments you have made to the supported person. The payments should be made as a postal or bank transfer so that they can be proven to the tax office.
A maximum of 9.744 Euro can be claimed for each supported person in 2021. For each month in which the necessary requirements are not met, the amount is reduced by one-twelfth.
Non-euro amounts must be converted according to the reference rate announced for September 2020 by the European Central Bank. The monthly conversion rates are also published by the Federal Ministry of Finance.
Do not enter here contributions to the basic health and nursing care insurance. You must declare these expenses for the supported person for whom the contributions were paid. The insurance contributions are deductible in addition to the maintenance payments.
Important: As a rule, the support period begins at the earliest with the first maintenance payment. Maintenance payments cannot be applied back to months prior to their payment.
A maintenance payment in January, which is intended to meet 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 dependants in January or start with the first payment in this month.
