Exemption for non-marital partnerships: Although the partners are not legally entitled to maintenance, maintenance payments can be deducted. This is the case, "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.
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).
The Cologne Fiscal Court has recently 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).
