Düsseldorf court allows alimony tax deductions in separation year

The Düsseldorf Finance Court has issued a ruling (Az. 9 K 2776/25 E) that expands tax relief options for couples undergoing separation. Under this decision, individuals who choose separate assessment and pay alimony to a separating spouse can now claim these payments as special expenses within the same year of separation.

Previously, this practice, known as ‘real splitting,’ could only be applied starting in the year following the separation. Under current regulations, alimony payments can be claimed as special expenses up to a maximum limit of 13,805 euros per year (as of 2026). The ruling overturns a previous decision by the tax office, which had argued that joint assessment rules took precedence during the year of separation.