Support services for student children
October 16, 2011 | 40,00 EUR | answered by Dr. Yanqiong Bolik
My oldest daughter (28 years old) is studying and no longer lives at home. I support her with a monthly amount of 200 to 500 euros. Where and how can I claim these payments in the income tax return and up to what maximum amount.
Thank you for a prompt response.
Dear inquirer,
Thank you for your inquiry, which I will gladly answer taking into consideration your contribution and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can change the tax result.
For the situation you have described, a deduction of your support as extraordinary burden according to §33a para. 1 EStG is possible, if the following conditions are met:
- Neither you nor any other person is entitled to a child or care allowance for your daughter or child benefit. This seems to be the case in your situation.
- Your daughter's own assets must be minimal (up to 15,500 euros).
If the conditions are met, you can claim up to 8004 euros in a calendar year for tax purposes. The support payments must be proven by receipts or similar documents. From the maximum amount of 8004 euros, your daughter's own income and benefits exceeding 624 euros must be deducted.
The expenses for support payments must be declared in the support annex. In the main form on page 3, line 67, under "Number," enter "1."
I hope this information has been helpful to you.
If there are still any uncertainties, 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
