Details

Parent Category: News Archives

Created on Saturday, 03 November 2012 19:21

Last Updated on Friday, 28 December 2012 18:52

Deductibility of Extra Costs to Marry Foreign Spouse

Can the additional costs for marrying a foreigner be considered as an extra-ordinary expense in terms of the law? What do you think the FG Berlin-Brandenburg said in its judgment of August 15, 2012 (re 7 K 7030/11)?

[PPD_PAYTOREADMORE]

Well it goes without saying that marrying your “better half” outside of Germany incurs more costs. Gerlinde came up with the idea that marrying her Canadian fiancé might qualify as an extraordinary expense. She listed her bridegroom’s travel costs to Germany, costs for a sworn-in translator and additional administrative fees as an extraordinary expense in her tax statement. Such expense qualifies as extraordinary when tax payer necessarily incurs higher expenditures than the majority. Typical examples are sickness costs and divorce. So what about marriage? The court denied. Yeah, shucks.

Well it goes without saying that marrying your “better half” outside of Germany incurs more costs, but these expenses are not considered extraordinary. In contrary, it is a common phenomenon to marry a non-native nowadays. It is also not necessary to wed a non-German. This remains true even if marriage in general is worthy of supporting and surely important for this couple as the bridegroom has an eased immigration. However, there is no legal concept or necessity to subsidize marriage.