Support funds from Switzerland
May 24, 2013 | 25,00 EUR | answered by Dipl.-Kfm. Frank-Olaf Illiges
Dear tax advisor, I am Swiss and live in Germany. My mother lives in Switzerland and wants to financially support me here in Germany. In order for her to transfer money to me monthly, she needs a notarial certification from me stating that I need support, so that she can deduct the amounts for tax purposes. On the other hand, would I have to pay taxes on this as income here in Germany, is that correct? Can you provide me with more detailed information on whether this certification is required and possibly do you have any advice to offer? Thank you in advance and best regards.
Dear questioner,
Thank you for your inquiry, which I will gladly answer taking into account your commitment and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing the information, or the ambiguity of the information can change the tax result.
As a beneficiary of support due to your neediness, you do not have to pay taxes on the support received from your mother in Germany and do not have to declare it in your tax return (§ 22 No. 1 sentence 2 EStG).
Whether the proof of your neediness needs to be notarially certified should be clarified with a Swiss colleague, as the deductibility of support payments is exclusively governed by Swiss tax legislation.
Sincerely,
Dipl.-Kfm. Frank-Olaf Illiges
Tax consultant
Am Wieksbach 55
33378 Rheda-Wiedenbrück
Phone: 05242/4055666
Fax: 05242/4055677
e-mail: office@illiges-steuerberatung.de
Website: www.illiges-steuerberatung.de
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