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Maintenance: New regulation 1.1.2025

Do you pay maintenance to close relatives? Then this new regulation is important for you as a tax deduction.
Published by Patricia Lederer 26.11.2024 um 14:20 Uhr
Maintenance: New regulation 1.1.2025

From 2025, maintenance payments will only be recognized by bank transfer

From 1 January 2025, this new regulation will apply to maintenance for your family: According to the Annual Tax Act 2024, the tax office will only recognize maintenance expenses as extraordinary expenses if you pay cash benefits by bank transfer to an account of the person being maintained. Previously, other payment methods were also permitted (e.g. taking cash with you on family trips home).

PepperPapers recommendation for you:

Make sure that you pay the dependent person by bank transfer. This puts you on the safe side for tax purposes. However, benefits in kind are also still possible.

Foto Patricia Lederer
Patricia Lederer
Author and managing director of PepperPapers

Patricia Lederer is a specialist lawyer for tax law, commercial and corporate law. Lederer specializes in national and international tax law and criminal tax law. She works in the areas of tax audits, tax investigations and represents clients in court proceedings before the tax courts nationwide, the Federal Fiscal Court, the Federal Constitutional Court and the European Court of Human Rights.
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