Tax deduction for supporting relatives in Germany

If you pay taxes in Germany and financially support a relative in need, you can claim a portion of the expenses on your tax return as außergewöhnliche Belastung under §33a EStG. This is not an automatic deduction: The tax office (Finanzamt) verifies who you are supporting, whether the person is truly in need of assistance, how much money was transferred, and whether the payments can be documented.

Who Can Be Supported for the Deduction

The German tax authorities do not consider just any transfers to relatives, but rather support provided to people toward whom there is a legal obligation to provide support under German law or a comparable family relationship. In practice, this most often refers to:

• parents;
• grandparents;
• adult children in certain situations;
• a spouse, if filing a joint tax return in Germany is not possible.

Support provided to brothers, sisters, nephews, nieces, and other relatives generally does not qualify for a deduction. If the situation is unusual, it’s best to clarify it in advance with a tax advisor or directly with the tax office.

When support for a spouse or child is not eligible

Support for a spouse who lives with you in Germany is generally not claimed under §33a EStG, because spouses can opt for joint taxation—Zusammenveranlagung. It’s a different matter if your spouse lives abroad and joint filing isn’t possible: in that case, the expenses may be considered Unterhaltsleistungen provided the other conditions are met.

A separate set of rules applies to children. If a parent receives Kindergeld or claims the Kinderfreibetrag, regular child support is not duplicated as a dependency deduction. In cross-border cases involving children, the rules are particularly sensitive to specific facts: the child’s age, country of residence, eligibility for Kindergeld, educational status, and the child’s own income can all affect the outcome.

See also: child benefit (Kindergeld).

How much can you claim in 2026

The maximum amount under §33a EStG is tied to the German basic tax-free allowance. For 2026, the benchmark is 12,348 euros per person per calendar year. If support was provided for only part of the year, the limit is calculated proportionally based on the number of months.

It is important to keep three restrictions in mind:

• The recipient’s own income and certain payments they receive reduce the amount that can be claimed;
• If the recipient has significant assets, this may disqualify you from the deduction;
• For relatives abroad, the German limit is adjusted according to the country of residence based on the Federal Ministry of Finance’s Ländergruppeneinteilung.

You shouldn’t transfer the entire annual amount at the end of the year without calculating it first. The tax office may only recognize a portion of the expenses for the months during which the support actually covered living expenses.

If a relative lives abroad

For relatives living abroad, the tax office considers not only the German limit but also the economic conditions of the country of residence. The Berücksichtigung ausländischer Verhältnisse table is used for this purpose: countries are divided into groups, and the German limit may be applied in full or reduced.

Due to annual changes, it’s safer to check the current BMF table specifically for the year of your tax return. If you’re filing your 2026 tax return, use the documents and limits for 2026, not an older table from 2024 or 2025.

Requirements for a Relative’s Need

The tax office will ask you to confirm that the recipient truly needs support. They typically check:

• the recipient’s income;
• pensions, benefits, and other regular payments;
• property and savings;
• the ability to work and earn an income independently;
• family status and the presence of other individuals who are obligated to provide support.

If a relative is able to work but is not employed, the fact of unemployment alone may not be sufficient. It is helpful to provide documentation of registration with the employment office, job search efforts, health status, or other circumstances that explain why they are unable to support themselves.

If it is impossible to obtain documentation for objective reasons—such as war or the operations of government agencies in the country of residence—you must explain this in writing and attach any available evidence. The final decision still rests with the tax office.

What documents are required

To file your tax return, you’ll typically need to gather a set of documents covering two areas: family relationships and financial transactions.

To verify the family relationship and financial need, you may need to provide:

• birth certificates, marriage certificates, or other documents proving kinship;
• A maintenance declaration (Unterhaltserklärung) or similar form with the recipient’s details;
• statements of income, pensions, and benefits;
• information about assets;
• documents confirming disability, enrollment in school, or registration as unemployed;
• Translations into German, if the documents are issued in another language.

The following are acceptable forms of documentation to verify payments:

• bank statements;
• receipts for international money transfers;
• proof of funds deposited into the recipient’s account;
• receipts for cash transfers;
• Proof of travel, if the money was transferred in person.

You can provide a bank receipt to confirm the transfer.

Bank Transfers and Cash

The clearest option for the tax office is a bank transfer to the recipient’s account that clearly shows the name, date, amount, and purpose of the payment. If the money is transferred to an account that a relative manages under a power of attorney, additional documentation may be required: who has access to the account, when withdrawals were made, and what amounts were withdrawn.

Cash payments are more complicated. The receipt must show:

• the sender’s name and address;
• the recipient’s name and address;
• the date and location of the money transfer;
• amount and currency;
• Recipient’s signature.

The receipt can be handwritten or typed, but it must be clear and verifiable.

If you traveled from Germany specifically to transfer money, keep your tickets, boarding passes, travel receipts, entry and exit stamps, and cash withdrawal receipts. The larger the amount and the less transparent the method of transfer, the higher the risk of questions from the tax office.

How the country adjustment works

The BMF divides countries into groups based on their standard of living. Therefore, the same German limit does not always apply in full to a relative abroad. For some countries, the full limit may be applied; for others, only a portion of it.

To get a rough estimate, look up your relative’s country of residence in the current BMF table for the relevant tax year and apply the specified percentage to the German limit. Do not use the multiplier from an old article without verifying it: country classifications and amounts are subject to change.

How to Claim the Deduction on Your Tax Return

1. Check whether the relative qualifies under §33a EStG.
2. Calculate the annual limit based on the number of months of support, the recipient’s income, and their country of residence.
3. Download the current form or app for Unterhaltsleistungen from the Formulare-bfinv portal, or enter the information via ELSTER or a tax software program.
4. Gather evidence of your relationship, the person’s need, and the payments made.
5. Have the documents translated into German if the tax office (Finanzamt) does not accept them in their original language.
6. Enter the expenses in the Außergewöhnliche Belastungen / Unterhaltsleistungen section of your tax return.
7. Keep your documents: The tax office may request them after you file your return.
8. If your claim is denied or only a portion of the amount is approved, check the Begründung (reasoning) and the deadline for filing an Einspruch (appeal) in the tax office’s letter.

See also: tax return and notarization.

Common Mistakes

• You may transfer money to a relative who is not considered in need under German regulations.
• You cannot claim support for brothers, sisters, or nephews without a valid reason.
• Do not use limits and country-specific coefficients from the wrong tax year.
• The recipient’s own income is not taken into account.
• Transferring large sums of cash without proof of travel or a receipt.
• Submit documents without a translation when the tax office requires a German version.
• It is incorrect to assume that the legal obligation to support a relative under the laws of another country automatically entitles you to a German tax deduction.

When a Manual Review Is Required

A manual review is particularly important if the relative lives outside Germany, receives a pension or benefits in another country, owns property, works informally, or if the support involves a spouse and children. In such cases, the outcome depends on the documentation and the practices of the specific tax office.