Skip to content

Calculators Forms Courses Paths Countries Compare Pricing

Search the site

☰

Search Calculators Forms Courses Paths Countries Compare Pricing About ActioFin My account

Home
Courses
Real splitting and maintenance paid to a former spouse
Limited real splitting: maintenance to a former spouse as a special expense

Module 121 min2427 wordsFree — no account

Limited real splitting: maintenance to a former spouse as a special expense

The lesson46
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 354 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

Why is maintenance paid to relatives not deductible without a special provision?

because § 12 no. 2 EStG bars the deduction of gifts to persons legally entitled to maintenancebecause maintenance is always tax-freebecause only employers may deduct maintenance

Question 2 of 6

Question 2 of 6

Does real splitting also apply to maintenance paid to a former registered civil partner?

no, only to spousesyes, because § 2(8) EStG extends the rules on spouses to civil partnersonly with the family court's approval

Question 3 of 6

Question 3 of 6

By what amount does the ceiling of 13,805 € increase?

by a fixed supplement for each childby the health and long-term care contributions spent on covering the former spouseby the recipient's basic tax-free allowance

Question 4 of 6

Question 4 of 6

How long does the recipient's consent remain effective?

only for the year in which it was givenuntil revokedfor five years at most

Question 5 of 6

Question 5 of 6

A divorced woman no longer wants her consent to apply from 2027. What must she do?

write to her former husband by the end of 2027declare the revocation to the tax office before the start of 2027nothing, the consent ends by itself

Question 6 of 6

Question 6 of 6

What happens if the maintained person does not disclose his or her identification number?

the deduction is excluded for goodthe payer may ask his tax office for the numberthe consent counts as refused

Back to the programme Module 2 — nextAt the recipient, without consent, and in the pension equalisation

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.

Dated official sourcesevery rate cites its text and the date it was read

Complete result, freenever truncated, never blurred, no account

You approve, you filenothing is signed or submitted in your name

Finance in action — calculators, courses and form guides for small businesses, each country in its own language.

contact@actiofin.com

Content

Calculators Forms Courses Paths Countries Compare

The site

Pricing About ActioFin My account

Legal

Legal notice Privacy policy Terms of use Terms of sale

Report an error on a page — an outdated source gets corrected, and the correction is dated.© ActioFin