Spousal support
December 18, 2015 | 60,00 EUR | answered by Tobias Heinrich
My wife, who is from abroad, had no income in 2014, except for the minimum amount of parental leave for about 2 months. The marriage took place within this tax year. We are filing our taxes jointly. Can I declare the costs for rent, food, clothing, and other expenses as maintenance payments according to the maintenance form? My wife has a private fortune of about 1500 euros. She is the mother of our child, who is under 3 years old.
Dear questioner,
In the context of an initial consultation and based on the information you provided, here is my assessment:
It appears that your current wife, as the mother of your child, is entitled to maintenance from you. By including her in your household, the maximum amount specified in Annex U is usually considered applicable.
Payments made by you for your wife's health insurance may also be deductible.
Payments made by you as the policyholder of the child's health insurance can be considered as special expenses within the maximum deduction limits.
As of the year 2015, maintenance expenses are no longer deductible due to joint taxation. The health insurance contributions for all three of you should then be considered as special expenses.
I hope this answers your question satisfactorily.
Best regards,
Tobias Heinrich
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