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What are the tax consequences of divorce?

  • As a rule, the requirements for a spousal assessment are no longer met in the year of the divorce at the latest, because there was no longer a joint life and economic relationship in this calendar year. Two individual assessments must therefore be carried out for this calendar year.
  • As of 2013, the costs of the divorce proceedings including the divorce settlements (e.g. costs of the settlement of parental custody of a joint child, costs of the decision on the maintenance obligation towards children and the spouse/life partner) can no longer be deducted as extraordinary expenses.
  • Maintenance payments to the divorced spouse/life partner can be deducted as special expenses up to a maximum amount of 13,805 euros on application. The maximum amount is increased by the health and long-term care insurance contributions paid for the basic insurance of the divorced or permanently separated spouse/life partner. However, the recipient must agree to the application (Annex U) and pay tax on the alimony payments as other income.
  • If the maintenance payments to the divorced spouse/life partner are not claimed as special expenses, they can be deducted as extraordinary expenses up to a maximum amount of 8,820 euros if the person being maintained has no or only minor assets. Income and emoluments of the supported person in excess of 624 euros are offset against the maximum amount.
  • In the event of the separation or divorce of spouses/partners, co-ownership shares in a property jointly owned by the spouses/partners - which is or was subsidised under § 10e of the Income Tax Act or under the Home Ownership Allowance Act - are again to be treated as separate properties. This can influence the consumption of the property by the spouse/life partner or the determination of the owner-occupied housing allowance.

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