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Tax child support for student children
Some parents help their children financially during their studies. They can claim these expenses for tax purposes. However, there is a limitation.
If parents pay maintenance to their student child, they can deduct the expenses as an extraordinary burden in the income tax return. The prerequisite is that the child is no longer entitled to child benefit because, for example, the child has reached the age of 25.
For the year 2018 Parents can deduct up to 9,000 euros plus the basic contributions for health and long-term care insurance. "Parents should apply the full amount of maintenance even if the child lives with a well-earning partner," says Isabel Klocke from the taxpayers’ association. The tax office often credits the partner’s maintenance payments.
In principle, the following applies: If more than one person pays maintenance, this is the maximum maintenance amount on the to divide individual people according to their maintenance payments. According to a judgment of the Finanzgericht Sachsen, a division does not take place in the case of partners, since they are not obliged to maintain them under the Civil Code (Az .: 3 K 1098/16).
In the negotiated case, the plaintiffs paid maintenance to their student daughter in 2014. This led a common household with her partner. Because the partner significantly more financial resources available would have, the tax office assumed that he had contributed to the maintenance of his partner. As a result, the tax office only took the applicants’ maintenance expenses into account on a pro rata basis.
Wrongly, as the Finanzgericht Sachsen ruled. According to the court, the maximum amount should only be divided if there is a civil maintenance obligation. However, this is only the case for spouses, life partners or relatives in a straight line, not for partners. The tax office has appealed the decision to the Federal Fiscal Court (file number: VI R 43/17).
"If the tax office cuts deductible maintenance in comparable cases, parents should appeal their tax assessment and refer to the pending revision procedure," advises Klocke. So the tax case remains open until a decision is made.
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