These documents must be submitted:
- Income tax return: A maintenance annex for each supported household (completed in full),
- Proof of maintenance payments, e.g. bank statements (proof of maintenance payments is not required if the supported person lives in your household).
Note: From 2025, cash benefits can only be deducted as maintenance payments if the payments were made by bank transfer to the account of the person receiving maintenance.
These documents must also be submitted for maintenance payments to persons abroad:
- A declaration of maintenance for each supported person (completed in full, signed by the supported person and confirmed by the home authority), to the required forms,
- Proof of the financial circumstances of the supported person, e.g. foreign tax statements, pension statements, certificates of earnings and social security statements,
- Translations of the foreign documents.
The maintenance annex must be submitted with the income tax return for each year of support. The supporting documents must only be submitted at the request of the tax office.
Note
Further information can also be found in the "Tax tips for families".