Maintenance to relatives abroad

Observe strict verification requirements!

Many foreign citizens who live and work in Germany support their relatives abroad. But people who have a foreign spouse also support their relatives.

Strict evidence required

The tax authorities place strict requirements on the proof of maintenance payments – and on the need of the recipient. The Federal Finance Court has now refused maintenance payments to parents living in Indonesia. Justification: The need was not sufficiently demonstrated. The certificate of need for adult maintenance recipients must provide detailed information about income received before the start of support contain.

Since this can only be checked to a limited extent abroad, comprehensive information is essential. Basically, it is reasonable, fully completed certificates to be submitted (judgment of the Federal Fiscal Court, file number VI R 32/14).

The case

The son, who lives in Germany, supported his parents in Indonesia with 5,000 euros. He submitted two documents from the city administration (Indonesia) to the tax office, according to which his parents considered no state pension Officer or civil servants. Subsequently, he submitted another certificate stating that the father is not employed, has no personal earnings and does not receive a pension. However, this was not sufficient for the BFH as sufficient proof of the parents’ need.

BFH is very strict

The judges complain that the "maintenance certificates" submitted by the city administration largely incomplete were. In particular, there was no information about the parents’ income received before the start of the support and thus information about how they made a living before the son started the support services.

In addition, the certificates submitted by the city administration were incomplete in that they did not provide any information on the Parents’ financial situation, about (owner-occupied) property. Also, these certificates only excluded their own earnings and the drawing of a pension (as civil servants or civil servants), but said nothing about other income. e.g. from rental. Therefore, only from the information contained in the certificates could not infer their need.

Relief possible

The BFH does, however, make it easier: the fulfillment of the obligations to clarify the facts as well as to prepare and obtain evidence must possible, reasonable and proportionate his. In the event of a civil war, for example, the easing of evidence regarding the procurement of official certificates can be considered come.

You should keep that in mind

Do you support relatives abroad? Worry contemporary for legal evidence – so that there is no bad awakening later. Find out in advance about the strict documentation requirements and take care of the required evidence early on when handling maintenance.

It must be evident from the documents that amounts of money are indeed used for maintenance services were and to the recipient have arrived. You should know that the tax office is self-declared or sworn in Insurance alone does not consider sufficient.