Field help:
Maintenance payments
Enter maintenance payments made to your divorced spouse/partner in the year 2025. Include the value of any benefits in kind (accommodation, car, etc.).
You can deduct a maximum of 13,805 Euro plus any contributions to basic health and nursing care insurance as special expenses for the supported divorced spouse/partner.
Child support cannot be considered here. If your payments include child support, you must deduct these amounts.
To claim maintenance payments as special expenses, the consent of the divorced spouse/partner is required in all cases. Please include Form U.