attention
February 11, 2022 | 35,00 EUR | answered by Steuerberater Knut Christiansen
Thank you for your response. It was not a maintenance payment in the traditional sense. My mother only supported me financially occasionally so that we could buy food (I am a single mother of 4 children and had a stroke). Do I need to report this support to the tax office? For the past 10 years? And do I also need to pay out this sum from the past 10 years to my heirs?
Hello!
It now depends on the reason why your mother supported you. Based on your description (single mother with 4 children and stroke), it sounds to me like you were in need. Maintenance is used to cover ongoing living expenses. Therefore, only ongoing maintenance payments are exempt. If you received money here to buy food, that is considered maintenance payment in my opinion, and not a gift.
Payments for acquiring certain items (property, car, inappropriate furniture) are not exempt.
It is also important that maintenance is appropriate. Appropriateness is relative. It depends on the financial circumstances and living situation of the recipient (§ 13 para. 2 sentence 1 ErbStG). Any gift exceeding this amount is fully taxable and must be reported to the tax office, as well as deducted from the inheritance. However, if the gifts were only made so that you could buy food for yourself and your children, they do not need to be reported.
I hope this answers your question, if not feel free to ask for further clarification at no cost.
I would like to point out that this forum cannot replace a thorough and personal tax consultation, but is mainly intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards,
Knut Christiansen
Tax Advisor
