Viele ausländische Mitbürger, die in Deutschland leben und arbeiten, unterstützen ihre Angehörigen im Ausland. Aber auch Personen, die einen ausländischen Ehepartner haben, leisten Unterhalt an dessen Angehörige. Bei Unterhaltsleistungen an Angehörige im Ausland stellt das Finanzamt strengere Anforderungen an den Nachweis der Unterhaltszahlungen und an die Bedürftigkeit des Empfängers. Hier erfahren Sie, was Sie dazu wissen müssen und beachten sollten.

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1. Vorab: Verschärfte Nachweispflichten

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2. Kürzung des Unterhaltshöchstbetrages

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3. Nachweis der Unterhaltsleistungen

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Zahlung per Überweisung

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Barzahlungen

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Geldtransfer durch eine Mittelsperson

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Vereinfachungsregelung bei Mitnahme im Rahmen von Familienheimfahrten

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4. Nachweis der Unterhaltsbedürftigkeit

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5. Besonderheiten bei Unterhalt an Ehegatte und Kinder

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Ehegatte lebt in einem EU-/EWR-Staat

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Ehegatte lebt im Ausland außerhalb der EU

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Unterhalt an Kinder

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6. Unterhaltsleistungen an Arbeitslose

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Ausnahme bei Ehegatten im Ausland

Xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx. Xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxx, XXxXx. xxxx XX X. xxxx. Xxxxx xxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxx xxx xxx XXX xxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, XXxXx xxxx X X. xxx Xx. xxx.

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Unterhaltsleistungen an Angehörige im Ausland mit landwirtschaftlichem Betrieb

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7. Anrechnung eigener Einkünfte und Bezüge

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8. Abzugsbegrenzung wegen persönlicher Einkommensverhältnisse

Xxxxx xxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxx xx. Xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxx Xxx xxxxxxxx Xxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx xxx. xxx xx xxxxxxx Xxxxx Xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx.

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9. Besuche der Angehörigen in Deutschland

Xx xxxxx xxxxxx xxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxx xx Xxxxxx xxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxx.

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10. Der richtige Zeitpunkt für die Zahlungen

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11. Aufnahme von Flüchtlingen begünstigt?

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