Compensation payments as maintenance payments
August 24, 2010 | 25,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Hi,
the separation year was 06.2008, change of tax class only in 2010 (unfortunately), so I was in tax class III in 2009, ex-wife (since 2010) in tax class VI. The difference in wages has always been balanced by payments since the separation so that the wife did not suffer any disadvantage. Due to the tax class, a significant additional payment is now due in the income tax return for the year 2009, which I have offset against the maintenance payments as support payments through attachment U. The tax office does not recognize this and refers to marital property equalization. If the tax office rejects this, I will have a financial disadvantage due to the tax payments, because I did not switch to tax class I in 2009 (mistake). Through attachment U, a tax offset between both parties is possible, can I not have this recognized and is the objection from the tax office justified?
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on your information and in the context of an initial consultation as follows:
The reference from the tax office to equalization of gains is incorrect here, as equalization of gains refers to the division of assets acquired by both spouses during or after the marriage. This would not apply to the payments you have made.
The situation you have described is inconsistent. It is true that since the separation you should have switched from tax class III to tax class I, which ultimately leads to the application of the income tax table and a significant additional payment.
However, if your wife was working, she was in tax class V until the separation. After the separation, she should have switched to tax class I, which would result in a tax refund at the latest during the income tax assessment, if there are no other positive income sources. Your wife will never receive tax class VI due to the separation. Tax class VI is only received if she did not provide her employer with a tax card or has another employment in addition to her primary job. Any overpaid taxes from tax class V or VI will be refunded to your wife through the income tax return.
These issues need to be clarified first.
The payments you have made would then be deductible as maintenance payments through so-called real splitting. However, your wife would have to declare these payments as other income for taxation purposes.
You need to resolve the matter regarding tax classes. File an objection against the income tax assessment and request a stay of execution.
I hope I was able to assist you.
Best regards,
Ulrich Stiller
Tax consultant/Graduate in Business Administration
