Increase in the maximum maintenance amount for 2025
Maintenance payments to dependants are deductible as extraordinary burdens of a special nature up to the maximum maintenance amount, without a reasonable burden being deducted (§ 33a para. 1 EStG). This deductible maximum amount is based on the tax-free allowance.
According to the case law of the Federal Constitutional Court (decision of 13.12.1996, 1 BvR 1474/88), unavoidable maintenance obligations must be exempt from taxation at least to the extent of the subsistence level. The increase in the tax-free allowance must therefore be applied in parallel to the deduction of maintenance expenses in § 33a para. 1 EStG. In 2025, the maximum maintenance amount is 12,096 Euro.
The maximum maintenance amount is often not granted in this amount, but is reduced. Namely by one twelfth for each full calendar month in which the conditions are not met, by the recipient's own income and earnings that exceed the allowance of 624 Euro, and by one, two or three quarters if the maintenance recipient lives in a country with a lower standard of living.
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If the maintenance payer also pays contributions to basic health and long-term care insurance for the maintenance recipient, these contributions have been deductible beyond the maximum amount since 2010. It does not matter whether you pay the contributions to the dependant so that they can meet their contribution obligation, or whether you pay the contributions directly to the insurance company via the shortened payment method.
Increase in the maximum maintenance amount for 2025
Avoid retroactive payments
Retroactive payments are not possible, i.e. an amount transferred in August can only be intended for maintenance in August or the following months. If the support payments do not relate to the entire calendar year but only to individual months, the maximum amount for support payments will be reduced accordingly.
Avoid retroactive payments
Are maintenance payments classified as special expenses or exceptional costs?
Maintenance payments to your divorced or permanently separated spouse can be deducted either as special expenses or as extraordinary burdens. This decision applies to the entire maintenance payment, meaning you cannot declare part as special expenses and another part as extraordinary burdens. Which option is more favourable depends on the individual case.
Special expenses:
For higher maintenance payments, it is often advisable to deduct them as special expenses, as the tax savings can be higher. The person obliged to pay maintenance can deduct up to 13.805 Euro annually plus the health and nursing care insurance contributions of the maintenance recipient. However, the recipient must agree and declare the payments as income. The agreement is given via the "Form U".
Extraordinary burdens:
The deduction as an extraordinary burden is simpler, as no consent from the ex-partner is required. Here you can deduct up to 12.096 Euro annually plus the health and nursing care insurance contributions paid for the maintenance recipient. Note: The own income and earnings of the ex-partner receiving maintenance (e.g. salary, pension, unemployment benefit) reduce the deductible amount if they exceed 624 Euro annually.
Joint assessment in the year of separation:
In the year of separation, joint assessment is often more tax-efficient. In this case, maintenance payments cannot be deducted in that year.
Are maintenance payments classified as special expenses or exceptional costs?
How can I claim maintenance payments to a person in need?
Maintenance payments to dependants in need can be claimed as extraordinary expenses for tax purposes, without any deductible being applied. It is important to note that the tax office will only recognise these payments if they are proportionate to your net income. After deducting the maintenance payments, your income must be sufficient to support yourself, your partner, and your children. This limit is referred to as the sacrifice limit.
No sacrifice limit for maintenance payments to ex-partners
The sacrifice limit does not apply to maintenance payments to your ex-partner, permanently separated partner, or a dependant with whom you live in a shared household.
Calculation of the sacrifice limit
The sacrifice limit is calculated based on your net income, which includes wages, child benefit, and unemployment benefit, minus taxes, social security contributions, and work-related expenses. For every full 500 Euro of net income, the sacrifice limit is 1 percent. For married couples, the joint income is considered. However, a maximum of 50 percent of the net income is recognised. The percentage is reduced by 5 percent per child for whom you receive child benefit, and by 5 percent for the spouse, but by no more than 25 percent.
Example of calculating the sacrifice limit
You are married, have two children, and support your parents with 9.000 Euro per year. Your net income is 24.000 Euro per year.
- Net income: 24.000 Euro
- 1 percent per 500 Euro = 48 percent
- Deduction for spouse: -5 percent
- Deduction for two children: -10 percent
- Remaining sacrifice limit: 33 percent
Your sacrifice limit is therefore 33 percent of 24.000 Euro, i.e. 7.920 Euro. Of the 9.000 Euro maintenance payments, 7.920 Euro are recognised.
Maximum maintenance amount
In 2025, the maximum maintenance amount is 12.096 Euro. This amount can be increased if you also pay health and nursing care insurance contributions for the maintenance recipient.
How can I claim maintenance payments to a person in need?
Can I also declare one-off payments?
Occasional or one-off maintenance payments are also tax deductible as part of maintenance payments to dependants.
For a one-off maintenance payment, the tax office always assumes that it is intended to cover maintenance needs until the end of the year. The maximum maintenance amount is then reduced by one twelfth for each preceding month. If you make a payment in September, the maximum maintenance amount will be reduced by 8/12. However, if you make the one-off payment in January, the maximum maintenance amount will not be reduced. A maintenance payment in January thus secures the full maximum maintenance amount for the whole year, provided the supported person is in need for the entire year. The maintenance payment should always cover living expenses until the next payment. It does not matter whether these payments reach the pro rata maximum amount.
Exception
Maintenance payments to a spouse can always be deducted up to the maximum maintenance amount, regardless of when the payment is made.
Can I also declare one-off payments?
What is the asset limit for tax-deductible maintenance payments?
If you provide financial support to a relative, you may be able to deduct the maintenance payments for tax purposes as exceptional expenses under certain conditions (§ 33a para. 1 EStG). An important condition: The person you support must have only limited assets.
Asset limit: 15.500 Euro
The asset limit is 15.500 Euro. If the assets of the person you support exceed this amount, the tax office will not recognise the maintenance payments for tax purposes.
What is not counted as assessable assets? (Protected assets)
Certain assets are disregarded – they are considered protected assets. These include, for example:
- a reasonably self-occupied residential property,
- assets whose realisation would constitute an economic hardship (e.g. very unfavourable sale value).
BFH ruling of 29.02.2024: Clarification on the asset limit
The Federal Fiscal Court (BFH) confirmed in its ruling of 29 February 2024 (VI R 21/21) that the limit of 15.500 Euro still applies.
The case:
A father wanted to deduct maintenance payments for his son for tax purposes. The tax office refused because the son had a bank balance of 15.950 Euro on 01.01.2019 – above the limit.
However, this amount included an advance payment of 500 Euro for January, which only became effective for tax purposes in 2019 (§ 11 EStG). The BFH ruled: This advance payment must not be included in the asset calculation.
The assessable assets were therefore only 15.450 Euro – and thus below the limit. The maintenance payments were therefore deductible.
Unchanged since 1975: No increase in the asset limit
Despite inflation and rising living costs, the BFH considers the limit to be sufficient. It is well above the tax-free allowance (2025: 12.096 Euro) and is intended to provide those affected with a small nest egg.
The BFH also clarifies: Monthly maintenance payments only count as assets if they are not used up promptly.
Conclusion: Asset limit remains at 15.500 Euro in 2025
Also in the 2025 tax year:
Maintenance payments can only be deducted for tax purposes if the assets of the person supported do not exceed 15.500 Euro. Taxpayers should therefore carefully check whether all conditions are met to avoid problems with the tax office.
What is the asset limit for tax-deductible maintenance payments?
