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Support are recognized by relatives from abroad by the tax authorities certain conditions must be met.
2006
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2007
A lot will change for 2007. Da wirds then (even) more complex. Deduction of maintenance allowance to persons abroad according to § 33 of the German a
By the letter of the 09.02.2006 (IV C 4 S 2285 5 / 06, BStBl I 2006, 217) the Federal Ministry of Finance has taken a position extensively to tax account for maintenance allowance to persons abroad. The provisions of the above-mentioned BMF letter shall be applied from the FT 2007. Previously authoritative BMF writing the 15.09.1997 (BStBl I 1997, 826) is 2006 continue to apply until the end of the VZ. The maintenance certificate in the previous form falls away. Instead, a four-sided, bilingual maintenance Declaration, the model for which is attached to the BMF letter as an attachment to make is by the taxable person for each supported person. Is the precondition for the withdrawal of the maintenance. On the first page of the Declaration of the maintenance is to provide personal information to the supported person. This information must be confirmed by the foreign community / ceases. The Declaration of the maintenance can be created at the earliest in early 2008. Until then, also bilingual forms are available. Another significant formal amendment is that the confirmation of the recipient upon delivery of cash must be issued in the future for each individual amount of money. She must be issued each step by step against devotion of money by the recipient. Issued retrospectively or summarized recipient receipts are no longer to recognize. The cash transfer by third parties is recognised tax only in exceptional circumstances (crisis). The above-mentioned changes your members of believe should be pointed out at an early stage. However, the obligation to issue receipts of the recipient is not in the cases of carrying cash on the occasion of wife abroad living family heimfahrten of up to four to (facilitation of evidence: approach a net monthly wage per drive home). The facilitation of evidence not apply however if only children or parents live abroad.
