Real splitting and maintenance paid to a former spouse
Maintenance paid to a divorced or permanently separated spouse is deductible as a special expense up to 13,805 € a year, raised by any health and long-term care contributions the payer takes over — with a yearly application, consent that lasts until revoked, and the recipient's tax identification number. The second module covers taxation at the recipient under § 22 no. 1a with the 102 € lump sum, compensating the recipient's extra tax as a civil-law matter, the route via § 33a and payments under the pension equalisation. Two modules, each with a fully worked case study.
Intermediate2 modules42 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- explain why maintenance paid to relatives is in principle not deductible and which exception § 10(1a) no. 1 EStG creates
- determine who qualifies as a recipient, including civil partners and annulled marriages
- state the ceiling and raise it by health and long-term care contributions
- place the application, the consent and its revocation correctly in time
- know the role of the maintained person's tax identification number
- explain how the payer's deduction and the recipient's taxation under § 22 no. 1a EStG interlock
- compute the recipient's other income with the lump sum for income-related expenses
- place who bears the recipient's extra tax and why tax law is silent on it
- recognise the deduction as an extraordinary burden as the alternative
- sort payments in the pension equalisation and support payments under § 10(1a) nos. 2 to 4 in outline
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountLimited real splitting: maintenance to a former spouse as a special expenseWhat you will be able to do
- explain why maintenance paid to relatives is in principle not deductible and which exception § 10(1a) no. 1 EStG creates
- determine who qualifies as a recipient, including civil partners and annulled marriages
- state the ceiling and raise it by health and long-term care contributions
- place the application, the consent and its revocation correctly in time
- know the role of the maintained person's tax identification number
- Module 221 minIncluded in the full courseAt the recipient, without consent, and in the pension equalisationWhat you will be able to do
- explain how the payer's deduction and the recipient's taxation under § 22 no. 1a EStG interlock
- compute the recipient's other income with the lump sum for income-related expenses
- place who bears the recipient's extra tax and why tax law is silent on it
- recognise the deduction as an extraordinary burden as the alternative
- sort payments in the pension equalisation and support payments under § 10(1a) nos. 2 to 4 in outline
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.