Field help:
(2023)
Is <%0100301%> a citizen of an EU / EEA country?
Is <%0100801%> a citizen of an EU/EEA state?
Did <%0100801%> live in an EU/EEA country or Switzerland in 2023?
Did <%0100301%> live in an EU/EEA country or Switzerland in 2023?
If the place of residence in the year 2023 was in an EU/EEA country or Switzerland and the taxpayer is a citizen of an EU/EEA country, personal and family-related tax benefits can be claimed.
The following benefits can then be claimed:
- Special expenses deduction for maintenance payments to your divorced or permanently separated spouse if the spouse is resident or habitually resides in an EU/EEA country or in Switzerland and the taxation of the maintenance payments is proven by a statement from the foreign tax authority.
- Long-term provision payments based on special obligation reasons, compensation payments as part of the pension rights adjustments as well as financial settlements to avoid the pension rights adjustment, if the recipient of the benefit or payment is resident or habitually resides in an EU/EEA state or in Switzerland and the recipient's taxation is verified by a foreign tax authority statement.
- As a citizen of an EU/EEA country, you can also claim spouse-related benefits (in particular spousal splitting) if your spouse is resident in an EU/EEA country or in Switzerland. However, you must not be permanently separated.
Prerequisite for spouses: At least 90% of the spouses' joint income must be subject to German income tax or the income not subject to German income tax in 2023 must not exceed 21.816 Euro. Depending on the country, the amount must be reduced by 25% (Estonia, Greece, Latvia, Lithuania, Malta, Portugal, Slovakia, Slovenia, Czech Republic, Cyprus) or by 50% (Bulgaria, Croatia, Poland, Romania, Hungary).
