Realsplitting — deducting maintenance paid to a former spouse in Germany
With the recipient's consent, maintenance to a former spouse is deductible up to EUR 13,805 a year; the cap rises by any basic health and care insurance contributions you pay for them. The recipient is taxed on exactly the amount you deduct, less a EUR 102 expense allowance.
2026 rules — verified on September 23, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 10 Abs. 1a Nr. 1 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Unterhaltsleistungen an den geschiedenen oder dauernd getrennt lebenden unbeschränkt einkommensteuerpflichtigen Ehegatten, wenn der Geber dies mit Zustimmung des Empfängers beantragt, bis zu 13 805 Euro im Kalenderjahr. »
- gesetze-im-internet.de — EStG § 9a Satz 1 Nr. 3 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « von den Einnahmen im Sinne des § 22 Nummer 1, 1a und 5: ein Pauschbetrag von insgesamt 102 Euro. »
Calculation assumptions
- Both spouses are fully liable to income tax in Germany; special cases with a residence abroad are not checked.
- Amounts relate to one calendar year. The statute does not reduce the cap for part-year payments, and neither does this calculator.
- The recipient has no other income under s. 22 no. 1 or 5 sharing the joint EUR 102 allowance, and no higher actual expenses.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.