Is alimony taxable in India

Relatives abroad: deductibility of maintenance


The amount of childcare costs and maintenance that can be deducted for foreign recipients depends on the country group in which the country in which the recipient lives is divided. As of January 1st, 2010 there are some changes.

The Federal Ministry of Finance has divided some states into new groups of states.

The changes at a glance:

  • Antigua and Barbuda: previously group 2, now group 3,
  • Equatorial Guinea: previously group 4, now group 2,
  • Belize: previously group 3, now group 4,
  • Estonia: previously group 3, now group 2,
  • Greece: previously group 2, now group 1,
  • Israel: previously group 1, now group 2,
  • Jamaica: previously group 3, now group 4,
  • Kazakhstan: previously group 4, now group 3,
  • Montenegro: previously group 4, now group 3,
  • New Zealand: previously Group 2, now Group 1,
  • Palau: previously group 2, now group 3,
  • Serbia: previously group 4, now group 3,
  • Slovak Republic: previously Group 3, now Group 2,
  • Suriname: previously group 4, now group 3,
  • Cyprus: previously Group 2, now Group 1.

Overview of the country grouping of all states

The maximum amounts for childcare costs and maintenance are to be set from 1.1.2010:

  • in full height (Country group 1):
    Residence of the recipient in Andorra, Australia, Belgium, Brunei Darussalam, Denmark, Finland, France, Greece, Great Britain, Hong Kong, Ireland, Iceland, Italy, Japan, Cayman Islands, Canada, Qatar, Kuwait, Liechtenstein, Luxembourg, Macau, Monaco , New Zealand, Netherlands, Norway, Austria, San Marino, Sweden, Switzerland, Singapore, Spain, United Arab Emirates, United States, Cyprus
  • with 3/4 (Country group 2):
    Equatorial Guinea, Bahamas, Bahrain, Barbados, Estonia, Israel, Korea (Republic), Malta, Oman, Palestinian Territories, Portugal, Saudi Arabia, Slovak Republic, Slovenia, Taiwan, Trinidad and Tobago, Czech Republic, Turks and Caicos Islands
  • with 1/2 (Country group 3):
    Antigua and Barbuda, Argentina, Botswana, Brazil, Bulgaria, Chile, Cook Islands, Costa Rica, Dominica, Gabon, Grenada, Kazakhstan, Croatia, Latvia, Lebanon, Libya, Lithuania, Malaysia, Mauritius, Mexico, Montenegro, Nauru, Niue, Palau , Panama, Poland, Romania, Russian Federation, Serbia, Seychelles, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, South Africa, Suriname, Turkey, Hungary, Uruguay, Venezuela, Belarus
  • with 1/4 (Country group 4):

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