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Support for relatives: taxes give part of it back

Anyone who financially supports needy relatives can deduct at least part of it from taxes. For support paid to persons legally entitled to it, there is a special deduction, independent of the reasonable personal contribution.

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Support payments to a needy person legally entitled to support toward you (or your spouse) are deductible up to a maximum amount as an extraordinary burden (§ 33a EStG), for example for parents or a child without an entitlement to child benefit.
The supported person's own income and earnings above an allowance are counted and reduce the deductible amount. Countable assets of the supported person can rule out the deduction.

What you should do now

  1. 1

    1. Check the entitlement

    Is the supported person legally entitled to support toward you and needy?

  2. 2

    2. Prove the payments

    Keep transfers/receipts for the support payments.

  3. 3

    3. Account for income

    The supported person's own income above the allowance reduces the deduction.

  4. 4

    4. Enter it in your tax return

    Enter the support payments in the relevant form (Unterhalt).

Frequently asked questions

Can I deduct support for my parents from taxes?

Yes, if your parents are needy and legally entitled to support toward you, you can deduct support payments up to an annual maximum amount as an extraordinary burden (§ 33a EStG). However, your parents' own income and countable assets reduce or prevent the deduction.

Is the supported person's income counted?

Yes. The supported person's own income and earnings above an allowance are counted against the maximum amount and reduce the deductible support. Substantial assets of the supported person can also rule out the deduction. Document the payments and declare them in your tax return.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.