Field help:
Partial income procedure?
If the maintenance payments are subject to the partial income procedure (TEV), select "yes".
Important: The partial income procedure is an exception and only applies to special situations involving business investments.
The partial income procedure (60% taxation) can only be applied if all the following conditions are met:
- You receive maintenance payments related to income from a business investment (e.g. GmbH shares),
- and the ex-partner makes the payment directly from their business income,
- and you, as the recipient, hold or have held a corresponding investment.
Only in this special case is it possible for you to tax the maintenance payments at only 60% (according to sect. 3 no. 40 of the Income Tax Act (EStG) in conjunction with sect. 3c para. 2 of the Income Tax Act (EStG)).
