Personal expenses – Annuity
You can list the annuity payments, pension payments, and other periodic payments that are taxed income at the receiving party here.
Please note! The deduction of periodic payments for a performance is only permitted if more periodic payments have been provided than the work for which these have been received.
Please note! The deduction of periodic payments that are not for a performance is not permitted if the payments were provided to, for example, the following family members:
- (grand)(grand)children
- spouses of these children
- (grand)parents
- (half-)brothers and (half-)sisters and their spouses. For the purpose of clarity: if you have paid alimony to your former spouse, you can deduct the payments. The amount you have paid as alimony for your handicapped children can be deducted as extraordinary expenses. Refer to the Extraordinary Expenses question in the return.