H. Extraordinary burdens for dependants

What payments for dependants may be claimed?

As a rule, payment of statutory support money (alimony payments) for children or a divorced spouse is not an extraordinary burden. The current costs for children are covered by the child or support money deduction. Extraordinary burdens are incurred if costs are borne for the dependant that per se constitute an extraordinary burden. This includes, for example, medical expenses for a child (such as spectacles or an orthodontic treatment), or the cost of an education away from home. These expenses may be considered only for a person required to pay alimony, if they are incurred on top of the current alimony payments.

However, maintenance payments to children may also constitute extraordinary burdens if (because no family allowance is received) there is no entitlement to claim a child deduction and (because no alimony is paid) there is no entitlement to claim a support money deduction either. This applies, for example, to support-money payments for children who live permanently in a country outside the EU/EEA or Switzerland and who belong or do not belong to the household of the taxpayer. In such cases, as a rule, fifty per cent of the current maintenance amount that is appropriate according to the cost-of-living index of the country concerned is deductible. In practice, a lump sum is usually deducted (for a child normally: €50 per month). A deductible is not calculated in this case.