Module 121 min2427 wordsFree — no account
Limited real splitting: maintenance to a former spouse as a special expense
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 253 words · 3 min
Worked example
Jörg Albers does the sums
Jörg pays 12 times 1,300 €, so 15,600 € of cash maintenance, and 12 times 150 €, so 1,800 € of health insurance, 17,400 € in total. His ceiling is 13,805 plus 1,800 €, so 15,605 €. He can therefore deduct 15,605 €; the remaining 1,795 € of his payments have no effect as a special expense.
Practical case
How much can Martin deduct?
Martin Kessler has been divorced for two years. In 2026 he pays his former wife, who lives in Cologne, 1,200 € of maintenance a month. He also transfers her contributions to basic health and long-term care insurance of 180 € a month. She consented to real splitting three years ago and has never revoked; he knows her identification number. What amount can Martin deduct as a special expense for 2026, and which part of his payments has no effect?
Hint: First add up the year's payments. Then raise the ceiling by the insurance contributions and compare.
Show the solution
Cash maintenance is 12 times 1,200 €, so 14,400 €, and the insurance contributions are 12 times 180 €, so 2,160 €; Martin pays 16,560 € in total. Under sentence 2 the ceiling of 13,805 € rises by the 2,160 € of contributions to 15,965 €. The consent still applies because it was not revoked; Martin only has to file a new application for 2026 and state the identification number. At most 15,965 € are deductible, and 16,560 minus 15,965 € have no effect.
Answer: 15,965 € deductible, 595 € without effect
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