Real splitting
Under Real splitting (Tax) the (limited) ability to be special edition trigger the maintenance performance for maintenance after divorce and separation maintenance within the income tax understood. Real splitting is anchored in Section 10 (1a) No. 1 EStG .
As a result, the income of the maintenance payer is taxed by the maintenance beneficiary (deduction of special expenses for the maintenance provider on the one hand, but taxation for the maintenance recipient on the other). The aim is to use the progression-related lower tax rate of the maintenance beneficiary in order to achieve the advantage of lower taxation of maintenance vis-à-vis the state as a whole (i.e. in total for both partners) compared to taxation without the application of real splitting. The taxation of the maintenance recipient reduces the net maintenance. The maintenance provider usually has to compensate for this disadvantage.
Real splitting follows the tax performance principle . The maintenance payments reduce the performance of the maintenance provider and increase that of the maintenance recipient.
Procedure
Maintenance payer
requirements
- The recipient is subject to unlimited income tax in Germany. Or: If the person making the payment is a citizen of the EU, the EEA or Switzerland, instead of the recipient's unlimited income tax liability it is sufficient if the recipient has a domicile or habitual abode in the EU or the EEA or Switzerland.
- The maintenance payments are taxed as own income for the recipient (in Germany according to § 22 No. 1a EStG ). For recipients who are taxable in Germany, the formal consent of the person entitled to maintenance (Annex U) is sufficient as proof, as this obliges him to pay tax, s. u. For recipients who are not taxable in Germany (EU / EEA / Switzerland), the tax must generally be proven annually by the recipient's respective tax assessment.
Request
The real splitting is carried out as part of the tax return (in advance if necessary by means of an income tax allowance ) and only at the request of the taxpayer liable for maintenance. The application is made using Appendix U in 4 copies, which must be signed by the maintenance provider and the maintenance recipient and added as part of the other forms for the income tax return in the year of first application. Deviating from the otherwise usual validity limited to the respective calendar year, Appendix U also applies to future years until further notice! The revocation is only valid from the following calendar year. The submitted Annex U cannot be withdrawn for the current calendar year or retrospectively. The application for the tax consideration of maintenance payments is made to the maintenance provider on the cover sheet of the income tax forms, entering the actual maintenance amounts and for the maintenance recipient in the same amount on Annex SO for other income.
height
An income tax in Germany person may maintenance expenses for up to a maximum 13,805 euros plus. Acquired medical basic insurance per year and receiver as a special edition pull off. If the maintenance payer also pays the additional taxes that result from this real splitting for the maintenance recipient, these are not deductible. Maintenance for children is not deductible via real splitting (as long as there is no other child benefit entitlement).
Effects on maintenance
If maintenance is agreed on the basis of net monthly earnings, an agreement or awareness of how this is to be handled at the end of the year or taking into account allowances and the actual maintenance is required in order to avoid negative criminal or property-related effects: the amount of maintenance changes the net earnings, the change in net earnings changes the amount of maintenance; nevertheless, the net earnings before maintenance payments are usually intended or agreed in practice, so that, without a corresponding agreement, allowances or inconsistent negative or positive earnings result in impermissible or unwanted postponements.
Dependent
Real splitting requires that the dependent (ex) spouse / partner consent (Annex U). The consent is valid until revoked; the revocation is only possible for the calendar year following the revocation.
The real splitting means that the maintenance payments are taxable by the dependent. For the dependent (unless he has a taxable income below the basic allowance after deduction of other losses / special expenses / extraordinary burdens including the maintenance ), he has to pay income tax on the maintenance. The following applies to the basic health insurance taken over: This is also part of the taxable income; However, at the same time, a deduction for special expenses of the same amount is possible (annex pension expenses), so that the health insurance assumed has a tax effect on the payer but not on the recipient.
By offsetting the maintenance payments as income, the dependent may also suffer other disadvantages, e.g. B. through additional costs for the income-related kindergarten fee. The maintenance recipient can therefore make his consent to real splitting dependent on the maintenance debtor compensating for these disadvantages. If this compensation for disadvantages is ensured, the dependent is, however, also obliged to give his consent. If he refuses without good reason, the person liable for maintenance can sue for consent to real splitting.
criticism
Similar to the limitation of the tax deductibility of the pension expenses , the limitation of the deductibility of the maintenance payment is also controversial under tax law. In the case of maintenance obligations above this limit, the person liable for maintenance is taxable for money that he cannot dispose of but has to pass on to the person entitled to maintenance. This contradicts the performance principle .
The necessity of the maintenance recipient's consent, as well as the case law that provides for compensation for the "disadvantage" for the maintenance recipient, also triggers criticism in specialist circles. The following simplifications are proposed in the specialist press:
“The deduction of maintenance as a special expense should be possible against proof without consent and without a fixed maximum amount. The maintenance generally becomes other income for the maintenance recipient and is therefore taxable by him. There is no longer any compensation for disadvantages. Everyone pays their taxes. "
Effects of a progressive tax rate
Similar to spouse splitting , real splitting with a progressive tax rate has a combined advantage for both partners. Overall, noticeable advantages only arise if the taxable income of the maintenance recipient without this payment would be significantly lower than the taxable income of the maintenance payer. If both have a similarly high taxable income, there is no significant tax advantage from real splitting .
Individual evidence
- ↑ Section 10 (1a) No. 1 EStG - individual standard. Retrieved January 20, 2020 .
- ↑ jurathek.de ( Memento of the original from September 28, 2007 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
