Field help: (2023) Last name, first name This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2025 at: (2025): Last name, first name Enter the last name and the first name of the person you are supporting. In 2023, a maximum of 10.908 Euro can be deducted for tax purposes. Beneficiaries are: Parents and grandparents Children and grandchildren A separated or divorced spouse The mother of an illegitimate child The person supported must be in need, which means must have no or only a small amount of income and possess little or no assets.