Field help
Identification number of the divorced spouse / partner
Enter the 11-digit tax identification number of your divorced spouse to whom you pay maintenance.
The obligation to provide the tax ID only applies if the recipient lives or has a permanent address in Germany. Different obligations for providing proof apply to support paid to people living abroad, but these do not include an identification number.
Note on the obligation to notify
Your divorced spouse/life partner is obliged to provide you with their tax ID. This is based on the necessity of correct tax allocation (sect. 139b para. 2 of the Fiscal Code (AO)).
Procedure in the event of refusal to notify
If the person you are supporting does not provide you with the identification number, you should ask again, referring to the legal requirement and possible tax disadvantages. If this has no effect, you can find out the number from the tax office, provided you can demonstrate a legitimate interest (e.g. by providing proof of maintenance). Please note that the tax office may refuse to provide the information due to data protection requirements.
The consent of the divorced spouse or civil partner is required for the recognition of maintenance or compensation payments as special expenses. This is done by completing and signing Form U, which must be attached to your tax return.
actually paid
Compensation payments to avoid the adjustment of pension rights can be deducted as special expenses in the year of payment if the donor applies for it with the consent of the beneficiary and the beneficiary lives in Germany.
No longer does it make any difference whether the compensation relates to civil servants' pensions, public, private, subsidised or company pension schemes. Payments are only deductible as special expenses.
The beneficiary must pay tax on the compensation payments as other income (form SO). The application is only valid for a whole calendar year and cannot be withdrawn. The consent is effective as long as the recipient does not revoke it. For the application, please use form U. The Form U (Anlage U) must always be signed by the giver (you) and the recipient of the compensation.
Description
Specify the reason for financial settlements.
Financial settlements to avoid pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the receiver is subject to taxation.
Unlike in the past, there is no longer any distinction made whether the compensation concerns a civil servant pension, a public pension, a private pension, a subsidised pension or an occupational pension. Payments are only deductible as special expenses.
The consent of the divorced spouse / civil partner is required. Please attach Form U.
Amount
Specify the amount of financial settlements.
Financial settlements to avoid pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the receiver is subject to taxation.
Unlike in the past, there is no longer any difference whether the compensation relates to civil servants' pensions, public, private, subsidised or company pension schemes. Payments are only deductible as special expenses.
The consent of the divorced spouse / civil partner is required. Please attach Form U.
Recipient, date of birth
In this field, enter the full name and date of birth of the recipient of the benefits.
The recipient of the benefit is the person to whom you have paid maintenance, in other words, your divorced or permanently separated spouse.
Does the recipient live in Germany?
If the recipient of the payments lives in Germany, select "yes".
This information is required so that the tax office can recognise the deduction of special expenses.
If the recipient is resident in Germany, their identification number must also be provided.
Total financial settlements paid
This field shows the total amount of all financial settlements that are tax deductible as special expenses. The total includes all payments made during the tax year that fall under the category of compensation payments, for example, payments made as part of a pension rights adjustment in case of divorce.
Recipient, date of birth
In this field, enter the full name and date of birth of the person to whom you have paid financial settlements to avoid pension rights adjustments.
These payments can be made as part of an agreement with your divorced or legally separated spouse to avoid pension rights adjustments.
