Field help:
(2022)
Have you paid maintenance to the divorced or permanently separated spouse?
You can deduct maintenance payments to your divorced or permanently separated spouse either as special expenses or as extraordinary expenses.
Particularly in the case of higher maintenance payments, the deduction is recommended as a special expense, since the maximum tax savings can be higher. The person liable to pay maintenance can deduct up to 13.805 Euro p. a. plus health and nursing care insurance contributions (which cover the maintenance recipient). However, the recipient must give his/her consent and pay tax on the income in full.
Important: The decision then applies to your entire maintenance payment, which means that you cannot enter one part as a special expense and the other part as exceptional costs in your tax return. Which decision is better depends on each individual case.
