Germany: Legal guidance for separation, support, and tax matters

Separated parents in Germany are advised to prepare for the 2026/2027 year-end transition regarding child support, visitation rights, and tax documentation. Changes in income, employment, or care arrangements can impact support obligations, and early planning is recommended to avoid legal conflicts or financial discrepancies.

In related legal developments regarding tax law, the Federal Fiscal Court (BFH) is reviewing whether maintenance payments made to a spouse during the year of separation can be claimed as special expenses under 'real splitting' rules. While the tax office previously rejected such deductions because spouses still have the option for joint assessment, a lower court in Düsseldorf ruled that choosing individual assessment allows for these deductions. The BFH's decision will clarify if the mere possibility of joint assessment prevents the deduction of maintenance payments when individual assessment is actually chosen.