Field help:
Specify the maintenance payments you have made to your divorced spouse or partner in 2024. Consider the value of any maintenance (flat, cars, etc.) that may have been granted.
You can deduct a maximum of 13.805 Euro plus assumed contributions to the basic health and nursing care insurance as special expenses for the divorced spouse / civil partner supported by you.
Child support cannot be taken into account here. If your payments include child support, you must deduct it.
In order to claim the maintenance payments as special expenses, the consent of the divorced spouse or civil partner is always required. Please enclose Form U.
