Is alimony for a partner (non-EU) tax deductible?
November 17, 2011 | 20,00 EUR | answered by Dr. Yanqiong Bolik
My (non-marital) partner who lives with me in the same household holds Ukrainian citizenship. She is a student (therefore eligible for residence) and has been in Germany since 2006. Her only income is a scholarship (approx. 500 euros per month). No assets. Our partnership has been in existence for over 3 years.
Questions:
- As a general requirement for deductibility, it is indeed necessary for the partner to be part of the household and therefore have lost the right to benefits such as unemployment benefits and social assistance. However, I am not sure if she would have these entitlements. Can I now deduct maintenance for her from my income tax?
- Does she have to be registered at my address?
Dear inquirer,
Thank you for your inquiry, which I am happy to answer while considering your input and the rules of this platform.
Please note that my explanation is based on the situation presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result.
For the deductibility of maintenance expenses, the following requirements must be met:
- The supported person must have little or no assets. This is obviously the case in your situation.
- There must be a legal entitlement to maintenance according to German standards for the supported person. According to this, spouses with maintenance obligations (§§1360ff BGB) and relatives in a direct line (children, parents, grandparents, great-grandparents) are considered. The partners of a registered civil partnership are also obligated to provide appropriate maintenance, so maintenance expenses can be taken into account. In your case, your life partner could be considered equivalent to the legally entitled person. If they do not receive government assistance due to your maintenance payments, you can claim the maintenance payments as extraordinary expenses in your tax return. The supported person must prove why they have not applied for assistance or received public funds designated for maintenance, that they live in a domestic partnership with you, and what income, benefits, and assets they have.
I hope my explanation has been helpful within the scope of your inquiry.
If you have any further questions, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
www.steuerberatung.zdbz.de
