Maintenance Tax Credit (Unterhaltsabsetzbetrag)
Definition
The Maintenance Tax Credit under § 33 Abs 4 Z 3 EStG applies to the parent who pays court-titled child support for a non-cohabiting child. Prerequisite: support is actually paid. Amounts are staffel by the child's position in birth order and counted monthly. Functions as a tax credit, subtracted directly from the tariff result (€1-for-€1).
Per-child staffel & year
Monthly amounts (yearly = × 12), applying per month in which maintenance was paid. Current year read live, indexed alongside the bracket thresholds; future years not yet set (»—«).
Example: 3 children, year-round support
Father pays support year-round for three non-cohabiting children. Monthly amounts: € 38 (1st) + € 56 (2nd) + € 75 (3rd) = € 169/month = € 2.028/yr. Subtracted directly from the calculated tariff tax.
See also
- Familienbonus Plus , separate from this, can be split between separated parents.
- Single-Parent Tax Credit , for the parent the child lives WITH, not for the maintenance-paying party.
Sources: § 33 Abs 4 Z 3 EStG 1988 (RIS), BMF Steuerabsetzbeträge.