Field help:
Maintenance payments made
For each supported person, a maximum of 2025 12,096 Euro per calendar year can be claimed. If the condition is not met for the entire year, the amount is reduced by one twelfth for each calendar month without entitlement.
Amounts in foreign currency must be converted using the reference exchange rate for September 2024 published by the European Central Bank. The relevant monthly exchange rates can be found on the Federal Ministry of Finance website.
Note: Contributions to basic health and nursing care insurance should not be entered here. These should be recorded for the supported person for whom the contributions were paid. The insurance contributions are deductible in addition to the maintenance payments.
Important: The support period generally begins only with the first actual maintenance payment. Retroactive consideration for previous months is not possible.
Example: A maintenance payment in January intended to cover the needs of the supported person for the next twelve months can be deducted in full (up to the maximum amount).
A payment in December, on the other hand, is only considered proportionally at 1/12 of the maximum amount – regardless of whether it was intended for the whole year.
It is therefore advisable to make maintenance payments as early as January or to start in this month at the latest.
