SteuerGo FAQs

Field help: (2022) Is <%f125%> liable to unlimited tax in Germany?

Select "yes" if the spouse / civil partner is subject to unlimited tax liability.

A tax deduction of the maintenance expenses to the spouse / civil partner is only possible if the spouse who does not live permanently separately and is not subject to unlimited taxation is supported. This is the case, for example, if a spouse's assessment is excluded because the spouse / life partner has his or her residence / habitual place of stay abroad (outside the EU).

On the other hand, if the spouse lives in Germany or within the EU, there is a claim to the family-related tax benefits (e.g. splitting tariff), and the maintenance payments to the spouse cannot in principle be deducted as exceptional costs.