Deducting Alimony 2026 in Germany: Realsplitting

After a separation, maintenance often flows — and it can be used for tax if you do it right. The lever is called Realsplitting, and it brings up to €13,805 a year. This guide shows how it works, why you need your ex-partner’s signature, and which alternative exists for maintenance to children or parents.

In short: With Realsplitting (§10(1a) EStG) you deduct maintenance to your ex-spouse up to €13,805/year (+ basic health/care contributions) as special expenses. Condition: the recipient’s consent via Anlage U. The recipient must tax the amount; you compensate the disadvantage. For maintenance to dependants (children, parents), §33a applies up to the basic allowance.

Realsplitting: maintenance to your ex-partner

If you pay maintenance to your former spouse or partner after divorce or permanent separation, you can deduct it via Realsplitting:

• up to €13,805 per year as special expenses,
• plus the basic health and care insurance contributions you cover for the ex.

At a high tax rate this is real money: €13,805 at a 42% marginal rate means about €5,800 less tax.

The condition: consent via Anlage U

Realsplitting only works jointly. Your ex-partner must consent via Anlage U — with a signature. Important:

• The consent applies for the respective year and is irrevocable for that year.
• It continues for the future until revoked.
• Without a signature there’s no deduction.

The catch: taxation and disadvantage compensation

What’s a special expense for you is taxable income for the recipient (other income). So your ex isn’t worse off, you must reimburse the extra tax this causes — the disadvantage compensation (Nachteilsausgleich). That’s exactly why some refuse consent; a clear commitment to the compensation is often the key.

Worked example

Mr Sommer pays his ex-wife €12,000 in maintenance a year and consents to Realsplitting.

• His special-expense deduction: €12,000
• Tax saving at 42%: about €5,040
• Extra tax for the ex-wife (lower rate, 25%): about €3,000, which he reimburses
• Net benefit: about €2,040 — a gain for both, because the gap in tax rates is exploited.

Alternative: maintenance to dependants (§33a)

If you pay maintenance to legally entitled dependants — an adult child without Kindergeld entitlement or needy parents — §33a applies:

• deductible up to the basic allowance (2026: €12,348) + contributions,
• with no reasonable burden (unlike extraordinary burdens),
• the recipient’s own income over €624/year reduces the amount.

Here you need no consent — but the scope is narrower.

Common mistakes

1. Realsplitting without Anlage U. No signature, no deduction.
2. Forgetting the disadvantage compensation. It’s part of the deal and often the reason for consent.
3. Confusing §10 and §33a. Ex-partner = Realsplitting; children/parents = §33a.
4. Ignoring the recipient’s own income. Under §33a it reduces the amount.

The wider tax consequences of a separation are explained in Divorce and tax 2026.

How Restio helps

Which route is better for you — and whether the disadvantage compensation pays — hinges on both sides’ tax rates. Restio works it out for you:

• Compare routes — Restio shows Realsplitting vs §33a for your situation including an estimated net benefit.
• Estimate the compensation — you see what you’ll likely have to reimburse the ex-partner.
• Instant answers — ask in English or German: “Is Realsplitting worth it for us?” or “Can I deduct maintenance to my studying child?”

For watertight arrangement of maintenance and compensation, a tax advisor or specialist lawyer helps — Restio prepares the figures so the conversation gets concrete.

Maintenance is a burden after a separation — but for tax it’s often a joint gain, if both sides exploit the rate gap. Those who know Realsplitting, Anlage U and the compensation extract the maximum. The legal basis is in §10 EStG.