Ask a tax advisor on the topic of Income tax return

Child support abroad

September 4, 2009 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Is there any way to deduct the child support paid from D to Austria in any form for tax purposes?

Information: My Austrian partner pays maintenance for two Austrian children (14 and almost 18 years old). As long as he lived in Austria, he received the so-called maintenance deduction for paying fathers from the Austrian tax authorities (a fixed amount per child, totaling over 700 euros per year), as in Austria ONLY about 10% of the family allowance (equivalent to child benefit) is deducted from the maintenance. Now he works in Germany. Now he can theoretically "use" half of the child allowance, but with an income of around 25,000 euros, this practically amounts to NOTHING, as our tax office wants to credit him half of the Austrian child benefit. Is this the correct procedure (although in Austria half of the child benefit is not credited against the maintenance)?

So as a paying father within the EU, would he not receive any tax benefits??? Are there no ways to deduct this, for example as special expenses? (in addition to regular maintenance, there are also special expenses such as glasses)

Dipl.BW/SB Ulrich Stiller

Dear advice seeker,

I cannot give you any hope in this case. Since the year 1994, a child allowance has also been granted for children who are not unlimitedly taxable in Germany according to § 1 para. 1 to 3 EStG in conjunction with §§ 8, 9 AO. Since then, the consideration of maintenance payments according to § 33a para. 1 EStG has been eliminated. Since 1996, child benefit also precludes the deduction according to §§ 33a para. 1 EStG. There is also no special deduction for maintenance payments for children.

For children from the age of 18, there is an education allowance in addition, if they are in education and living away from home. This requirement may potentially apply to your partner, so at least half of the education allowance would be granted. This would be 462 euros annually.

I regret that I cannot give you a more positive answer.

Best regards,

Ulrich Stiller
Tax consultant