Maintenance of life partner
October 28, 2009 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
For 1 3/4 years, I was self-employed part-time with a kiosk. My partner was employed by me and registered for social security. He left his net salary to me, as the kiosk was only making a loss and I needed the money for ongoing expenses for the kiosk. He lives in my household and has no other income. All expenses are covered by me. During a VAT special audit, the tax office deducted this unpaid salary from the operating expenses, and I therefore have to pay additional income taxes. I have already received the amended income tax return for 2007. Can I claim support for my partner in my income tax return for 2007 and 2008 retrospectively? I would be very grateful for a prompt response. Kind regards, Astrid Weber
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment in a first consultation as follows:
In general, unavoidable expenses for the maintenance or vocational training of individuals, for whom no one is entitled to child benefit or a child allowance, can be deducted upon application for up to a maximum of 7,680 EUR for each supported individual, if they are a legally entitled or equivalent individual. Maintenance payments to divorced or permanently separated spouses do not fall under this category, unless you apply for a special deduction for this purpose. In exceptional cases, maintenance payments for cohabiting partners can be deducted.
From your description, it appears to be a cohabiting partnership. There is a Federal Fiscal Court decision from May 19, 2004 (III R 11/03). According to this, expenses for the maintenance of a partner in need of support under § 33a para. 1 sentence 2 EStG can be deducted, to the extent that certain public funds for their maintenance have been reduced due to the maintenance payments.
You should file an objection against the income tax assessment so that it can be checked to what extent and whether extraordinary burdens up to the maximum amount of € 7,680 can be claimed. Additionally, it should be verified whether the auditor was even allowed to add the net wage. Particularly if your partner has lent you the amounts, a deduction for business expenses could potentially be enforced.
You should have your case reviewed by a tax advisor.
I hope I could be of assistance within the scope of your commitment.
Kind regards,
Ulrich Stiller
Tax Advisor
