Field help
Did have assets of more than 15.500 Euro in 2021?
Select "yes" if the supported person's assets exceed 15.500 Euro.
In this case, it is not possible to deduct maintenance expenses for tax purposes. The supported person must first use his or her assets. Only then this person is considered to be in need. An appropriately sized house plot is not taken into account when calculating the assets.
Profession
Specify the profession of the supported person.
Identification number
Enter here the eleven-digit tax identification number (Identifikationsnummer) of the supported person.
The identification number of the person supported is necessary so that your expenses can be claimed for tax purposes. The supported person is therefore obliged to provide you with the identification number.
If the person supported does not provide you with the identification number, you are entitled to inquire about it at the responsible tax office.
Date of birth
Specify here the supported person's date of birth.
Irrespective of the age of the supported person, maintenance payments in 2021 are tax-deductible up to a maximum of 9.744 Euro.
Explanation of the relationship
Select here the relationship between the supported person and you.
The persons not entitled to maintenance are
- Siblings,
- Children-in-law,
- Aunts and uncles,
- Nieces and nephews,
- Cousins,
- Stepfathers and stepmothers,
- Fiancés and fiancées.
Maintenance payments to relatives who are not entitled to maintenance from you cannot be deducted as exceptional expenses either.
It is possible to claim so-called "atypical" support payments for relatives in an emergency situation. In this case, as before, it is not only a legal obligation that matters, but an obligation for moral grounds may also suffice.
If you live with relatives or in-laws in a community with social needs and manage your household together with them, you may be able to deduct your maintenance payments. Namely, if "domestic public funds intended for maintenance are reduced for the supported person with regard to the taxpayer's maintenance payments" (sect. 33a, para. 1, sentence 3 of the Income Tax Act (EStG)).
Exemption for non-marital partnerships: Although the partners are not legally entitled to maintenance, maintenance payments can be deducted. This is the case, "if certain domestic public funds intended for maintenance by the life partnership are reduced with regard to the taxpayer's maintenance payments" (sect. 33a, para. 1, sentence 3 of the Income Tax Act (EStG)). Such public benefits which can be reduced or refused in the case of cohabitation because of the "social assistance-lawful community of need" are in particular unemployment benefit II, income support, housing benefit. This is because the partner's income is taken into account when assessing the need for assistance.
Maintenance payments to civil war refugees with a residence permit under sect. 23 of the Residence Act will be deductible under sect. 33a para. 1 of the Income Tax Act (EStG). In this case, the legal obligation to pay maintenance does not apply. However, it is a prerequisite that the supporter has submitted a declaration of commitment in accordance with sect. 68 of the Residence Act and assumes all costs for the payment of maintenance (Federal Ministry of Finance's (BMF) letter of 27.05.2015, IV C 4 - S 2285/07/0003).
The Cologne Fiscal Court has recently ruled that expenses for the maintenance of a sister and her family from Ukraine, a country at war, for whom the taxpayer had submitted a declaration of commitment under sect. 68 of the Residence Act (AufenthG), are deductible as exceptional costs of a general nature under sect. 33 of the Income Tax Act (EStG) - with offsetting of a reasonable burden, but without limitation to a maximum amount (FG Köln of 09.04.2019, 15 K 2965/16, appeal VIII R 39/19).
Is a statement of financial need (declaration of support for the supported person) attached for ?
Select "yes" if you want to attach a statement of need (maintenance declaration for the supported person) to your tax return.
The tax office always checks whether the person receiving support is in need. The person entitled to maintenance is considered to be in need if he/she is unable to support himself/herself (due to lack of assets and income) and cannot meet his/her obligation to earn income (e.g. due to his/her age, state of health or vocational training).
The tax return should then be accompanied by an officially confirmed maintenance declaration for the tax-reducing recognition of maintenance payments (download the maintenance declaration in German) for the person receiving support.
The maintenance declaration is also available in the following languages: Albanian, Arabic, Bosnian, Bulgarian, Chinese, English, Estonian, French, Greek, Italian, Korean, Croatian, Latvian, Lithuanian, Macedonian, Polish, Portuguese, Romanian, Russian, Serbian, Slovak, Slovenian, Spanish, Thai, Czech, Turkish, Ukrainian, Hungarian, Uzbek, Vietnamese.
If a maintenance declaration is not attached, the tax office may raise doubts about the maintenance payments made and not recognise the expenses for tax purposes.
deceased on
If the supported person died in 2021, specify the date of death.
Was child benefit paid for in 2021 or was child allowance been claimed?
Select "yes" here if someone was entitled to child benefit or child allowances for the supported person in 2021.
Foreign child benefit or allowances are to be treated as equivalent to domestic claims.
Important: For each month in which there was a claim to child benefit / allowances, it is not possible to deduct maintenance payments.
lived in my household
Specify the time period during which the supported person has lived in your household.
Claim to child benefit existed
Enter here the time period in 2021 during which someone was entitled to child benefit or allowances for this child.
Foreign child benefit or allowances are to be treated as equivalent to domestic claims.
Maintenance payments may not be deducted for those months in which there was an entitlement to child benefit / child tax allowance.
Is liable to unlimited tax in Germany?
Select "yes" if the spouse / civil partner is subject to unlimited tax liability.
A tax deduction of the maintenance expenses to the spouse / civil partner is only possible if the spouse who does not live permanently separately and is not subject to unlimited taxation is supported. This is the case, for example, if a spouse's assessment is excluded because the spouse / life partner has his or her residence / habitual place of stay abroad (outside the EU).
On the other hand, if the spouse lives in Germany or within the EU, there is a claim to the family-related tax benefits (e.g. splitting tariff), and the maintenance payments to the spouse cannot in principle be deducted as exceptional costs.
Did live permanently separated from the taxpayer Partner A?
Select "yes" if you live permanently separated from your spouse or civil partner.
A tax deduction of the maintenance expenses to the spouse / civil partner is only possible if the spouse who does not live permanently separately and is not subject to unlimited taxation is supported. This is the case, for example, if a spouse's assessment is excluded because the spouse / life partner has his or her residence / habitual place of stay abroad (outside the EU).
On the other hand, if the spouse lives in Germany or within the EU, there is a claim to the family-related tax benefits (e.g. splitting tariff), and the maintenance payments to the spouse cannot in principle be deducted as exceptional costs.
Did receive any income, remuneration or public training funding in 2021?
Select "yes" here if the supported person has received his / her own income, remuneration or public training funding.
Income and remuneration must be set off against the exceptional costs to be recognised if they arise during the maintenance period.
Incomes up to an amount of 624 Euro per year (credit allowance) are not taken into account. Any income exceeding this amount reduces the maximum deductible amount of maintenance.
Average assets 2021
Enter here the average amount of assets that were available to the supported person.
For tax purposes, a deduction of maintenance expenses is only possible if the person receiving support has no or very little assets. Assets of more than 15.500 Euro lead to the tax office not recognizing maintenance expenses.
In this case, the supported person must first realise his or her assets. Only then is he or she considered to be in need. However, an adequately-sized house plus land is not taken into account when calculating the assets.
Time period of reduction
The supported person is not legally entitled to maintenance because of the degree of relationship recorded.
However, the tax office will still take your support payments into account for tax purposes if public funding is reduced or not granted with regard to your income (keyword: "social-legal community of persons in need" (Bedarfsgemeinschaft)).
In order to avoid queries from the tax authorities, you should enclose appropriate proof from the social welfare authority (Sozialbehörde), the employment agency (Agentur für Arbeit) or a written statement from the person receiving support with your tax return.
Were contributions for to basic health and nursing care insurance paid directly?
If you paid basic health and nursing care insurance contributions directly to the health insurance fund for the person supported, select "yes".
This is the case if the supported person is the policyholder but you pay the contributions directly to the health insurance company. These payments then also belong to the maintenance expenses.
Important: You should enter the contributions separately, as the maximum amount for maintenance payments is increased by the contributions made to basic health and nursing care insurance.
If, on the other hand, the person supported pays the contributions himself/herself from the support payments you make to this person, you must answer the question in the negative.
Contributions during the maintenance period
Enter here the contributions to the basic health and nursing care insurance of the supported person that you have paid directly to the health insurance.
This is the case if the supported person is the policyholder, but you paid the contributions directly to the health insurance company. These payments then also qualify as maintenance expenses.
Important: You should enter the contributions separately, as the maximum amount for maintenance payments is increased by the contributions made to basic health and nursing care insurance.
... including contributions with entitlement to sickness benefit
If the contributions to the basic health and nursing care insurance include contributions for which there is an entitlement to sickness benefit, enter the sum of the included contributions here.
If a claim to sickness benefit can be derived from the contributions, the deduction amount must be reduced by 4% in the subsequent calculation of maintenance expenses.
Note: If you do not have a statement from the insurance company, you should request one. This is the only way you can correctly divide the respective contribution shares. If the tariff only includes benefits that ensure basic coverage, a breakdown is not necessary. It is not then necessary to enter it here.
Contributions during the maintenance period
Enter here the contributions to the basic health and nursing care insurance the supported person has paid himself/herself.
This is the case if the supported person is the policyholder and pays the contributions to the health insurance himself/herself. These payments then also count as maintenance expenses.
... including contributions with entitlement to sickness benefit
If the contributions to the basic health and nursing care insurance include contributions for which there is an entitlement to sickness benefit, enter the sum of the included contributions here.
If an entitlement to sick pay can be derived from the contributions, the deduction amount must be reduced by 4 % in the subsequent calculation of maintenance expenses.
Note: If you do not have a statement from the insurance company, you should request one. This is the only way you can correctly divide the respective contribution shares. If the tariff only includes benefits that ensure basic coverage, a breakdown is not necessary. It is not then necessary to enter it here.
