Taxes 2025: Deduction Limits for Maintenance Payments

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If you provide financial support to an adult child or a relative in need, the tax deduction limits for 2025 (on 2024 income) have been updated. These rules allow certain maintenance payments to be deducted from your taxable income.

Supporting an Adult Child

You may deduct maintenance payments to an adult child regardless of age if:

  1. The child is not claimed as part of your tax household.

  2. The child has insufficient income to support themselves.

This can include a child who is studying, unemployed, or in other qualifying situations.

Child living with you:

  • A standard deduction of €4,039 per child for housing and meals is allowed without proof.

  • Additional expenses, such as tuition or healthcare, can be deducted with supporting documents, up to a total of €6,694 per child.

  • If the child resides with you only part of the year, deductions are calculated proportionally.

Child living elsewhere:

  • You can deduct documented expenses for housing, food, health, or rent up to €6,694 per child.

  • If both parents file separately, each can claim deductions within the same ceiling.

Additional notes:

  • Deductions are doubled for adult children who are married, divorced, widowed, or dependents if they are self-supporting.

  • The adult child must file their own tax return, declaring any support received.

  • No deduction is allowed if the child is counted in your tax household.

Supporting Needy Relatives (Parents, Grandparents, Great-Grandparents)

If you provide maintenance to an elderly or dependent relative, you can deduct:

  • A lump sum of €4,039 per year for housing and meals, without needing proof.

  • For relatives over 75, the deduction applies if their income is below the Solidarity Allowance for the Elderly (Aspa) limits: €12,144.27 for singles, €18,854.02 for couples.

  • Actual payments for maintenance, healthcare, or retirement homes are fully deductible if documented with invoices or bank statements.

Important:

  • Deductions are not allowed if you already receive an employment tax credit for care at the relative’s home.

  • The supported relative must declare the income you provide and it is then deducted from your taxable income.