Tax deduction of maintenance payments Maintenance payments to father
June 15, 2020 | 40,00 EUR | answered by Steuerberater Knut Christiansen
Dear Sir or Madam, I would like to briefly explain the following situation.
I transfer a monthly contribution of approximately 300€ to my father (residing in Germany) for his subsistence by bank transfer. My father is not able to work, receives a low cooperative pension/disability pension, and lives alone in our jointly owned house (50% mine, 50% my father's) without paying rent or any other amounts.
Social assistance/basic security benefits were not granted, as he is not eligible for social assistance due to my voluntary payments.
1. Can I claim the support payments as extraordinary expenses in my tax return?
2. Can I claim the fact that my father lives in the jointly owned house (I do not live there, I work abroad) as support?
What evidence do I need to include in my income tax return?
Thank you
Kind regards
C.
Hello and thank you for using frag-einen.com!
Regarding your question, I would like to provide you with the following information.
In general, you can claim maintenance payments up to the amount of the basic tax allowance (2019: 9,168 EUR/2020: 9,408 EUR) as extraordinary expenses according to § 33a EStG. To do so, you need to fill out and submit the maintenance attachment in your tax return.
If your father has income and benefits, the maximum amount will be reduced to the extent that they exceed 624 EUR per year.
In principle, you can also claim a share of the costs for the house if you can prove that you have borne these costs and supported your father in this way (strictly speaking, you have incurred costs that your father should have paid).
It is also a requirement that your father only has limited assets (max. 15,500 EUR). An appropriate house property is not harmful.
You can find an example of the maintenance attachment here: https://www.steuertipps.de/steuererklaerung-finanzamt/themen/anlage-unterhalt
Proof of maintenance payments can be provided through transfers to your father and the costs incurred for the house.
I hope this answers your question, but please feel free to ask any further questions at no cost.
I would like to remind you that this forum cannot replace a detailed and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your request could be different.
Kind regards,
Knut Christiansen
Tax advisor
