Adjusted Net Income for Maintenance 2026 – A Complete Explanation
Last updated: May 2026. When child maintenance is calculated in Germany using the Düsseldorfer Tabelle 2026 (the Düsseldorf Table, the standard reference for maintenance amounts), the figure that matters is neither your gross salary nor the amount that lands in your bank account. It is the bereinigtes Nettoeinkommen — the adjusted net income. The legal basis is § 1577 BGB read with § 1601 ff. BGB (the German Civil Code) and settled case law of the Federal Court of Justice (Bundesgerichtshof, BGH, notably BGH FamRZ 2017, 109 and FamRZ 2019, 1605). This adjusted figure decides which income band applies in the Düsseldorf Table — and therefore the monthly maintenance obligation. Get it wrong, and €100 to €300 too much or too little can quickly change hands.
What exactly is the adjusted net income?
The adjusted net income (BNE) is the income relevant for maintenance after deducting all recognised expenses. It differs from your net salary for tax purposes because of additional corrections that apply specifically to the maintenance calculation. The method follows a nationally uniform scheme that the Düsseldorf Higher Regional Court sets out in detail in the Düsseldorf Guidelines (most recently updated in January 2026).
Step 1: determine net income
The starting point is the net income from employment (gross wage less wage tax, the solidarity surcharge, church tax, and social-insurance contributions). The relevant period is the last 12 months before the valuation date, to smooth out fluctuations.
One-off payments (holiday pay, Christmas bonus, bonuses, profit shares) are spread over 12 months:
- annual total of all one-off payments ÷ 12 = monthly share
For the self-employed, profit is averaged over three sets of annual accounts (BGH FamRZ 2007, 197). Tax refunds are attributed proportionally to the year for which they were paid.
Step 2: deduct job-related expenses as a flat rate
Deductible as a flat rate: 5 % of net income, with a minimum of €50 and a maximum of €150 per month (Düsseldorf Guidelines, item 10.2.1).
The flat rate covers typical job-related costs:
- travel between home and workplace (individually verifiable from the 21st kilometre)
- work clothing and tools
- training fees
- contributions to professional associations and unions
If your actual expenses are higher, you can prove them specifically — but only with detailed receipts. A practical tip: for short commutes (under 10 km) and a high share of home working, the flat rate is often the only worthwhile option.
Step 3: deduct eligible debts
Debts that arose before the separation and are still being serviced during the separation period can be deducted from income. Usually recognised are:
- a home loan (repayment + interest), where the property is used or rented out
- a student loan (BAföG repayment — BAföG being the federal student grant/loan scheme)
- a car loan, if the vehicle is necessary for the commute
- renovation loans for the family home
- tax debts from the marriage period
Not eligible:
- consumer loans taken out after the separation (e.g. a new sofa, financing a holiday)
- debts that serve only to dodge maintenance
- liabilities owed to close relatives without documentation (suspected sham debts)
- gambling debts and losses
The repayment instalments must be reasonable. A suddenly increased repayment after the separation is often rejected — what counts is the repayment rate that was usual before the separation.
Step 4: deduct additional pension provision
Beyond the statutory pension insurance, up to 4 % of gross income can be deducted for additional retirement provision (BGH FamRZ 2003, 860; confirmed FamRZ 2012, 1283). Recognised are:
- Riester pensions
- Rürup pensions
- occupational pensions (direct insurance, pension funds)
- private pension policies
On a gross salary of €4,500, that means a maximum of €180 per month is deductible. If you have no additional pension provision, you cannot claim this item.
Step 5: add monetary benefits in kind
Certain benefits are added to the adjusted net income because they represent income in economic terms:
- a company car with private use: the monetary benefit under the 1 % rule or actual use
- rent-free living in your own home: a notional rental value (the local market rent) is attributed
- meal allowances from the employer, where they are paid regularly
- fuel cards and expenses that go beyond pure reimbursement
Deductible items at a glance (Düsseldorf Guidelines 2026)
| Item | Amount / calculation | Source |
|---|---|---|
| Job-related expenses | 5 % of net, min. €50, max. €150 | Guidelines 10.2.1 |
| Eligible debts | Actual instalment (reasonable) | BGH FamRZ 2017, 109 |
| Additional pension provision | max. 4 % of gross | BGH FamRZ 2003, 860 |
| Additional need of the payer (illness-related) | Actual costs | Guidelines 10.4 |
| Riester contributions (own contribution) | Share up to 4 % of gross | BGH FamRZ 2012, 1283 |
| Childcare costs (new children of your own) | Up to approx. €200/month | Guidelines 10.2.2 |
| Added: company car | 1 % rule or actual | BGH FamRZ 2018, 681 |
| Added: housing benefit-in-kind | Local market rent | Guidelines 5 |
Worked example: the Schneider family from Cologne
Mr Schneider earns €4,500 gross, leaving €2,900 net after taxes and social insurance. He commutes 35 km to work, pays €320 a month on a home loan taken out before the separation, and €180 for a Riester pension.
| Item | Amount |
|---|---|
| Net income | €2,900 |
| Job-related expenses (5 % = €145, max. €150) | -€145 |
| Home loan (recognised) | -€320 |
| Riester pension (4 % of €4,500 = €180, fully deductible) | -€180 |
| Adjusted net income | €2,255 |
Classification in the Düsseldorf Table 2026: band 4 (€2,101–2,500). For a 7-year-old child = €638 table amount. Less half the Kindergeld (€129.50) = €508.50 payable per month.
Worked example: the Yilmaz family from Berlin
Ms Yilmaz earns €3,200 gross, €2,150 net. She has no home, no loan from the marriage period, but a vocational training loan (BAföG repayment of €105/month) and an occupational pension of €120/month.
| Item | Amount |
|---|---|
| Net income | €2,150 |
| Job-related expenses (5 % = €107.50, min. €50) | -€108 |
| BAföG repayment (recognised) | -€105 |
| Occupational pension (4 % of €3,200 = €128, max. €120 actual) | -€120 |
| Adjusted net income | €1,817 |
Classification in the Düsseldorf Table 2026: at €1,817 she sits in band 1 (up to €2,100). For a 9-year-old child = €554 minimum maintenance. Less half the Kindergeld (€129.50) = €424.50 payable.
Worked example: the Becker family from Hamburg (company car)
Mr Becker earns €5,200 gross = €3,350 net. He has a company car (monetary benefit of €380/month under the 1 % rule), no loans from the marriage period, and no additional pension provision.
| Item | Amount |
|---|---|
| Net income | €3,350 |
| Job-related expenses (5 % = €167.50, max. €150) | -€150 |
| Added: company-car benefit | +€380 |
| Adjusted net income | €3,580 |
Classification in the Düsseldorf Table 2026: band 6 (€3,301–3,700). For two children (aged 5 and 10): age 5 €590 + age 10 €678 = €1,268 table amount. Less half the Kindergeld 2 × €129.50 = €259 → €1,009 payable per month.
The full calculation, step by step
The legally correct order for maintenance is:
- Determine gross income (wage + one-off payments ÷ 12 + benefits in kind)
- Deduct wage tax + solidarity surcharge + church tax + social-insurance contributions → net wage
- Deduct job-related expenses (5 % / min €50 / max €150)
- Deduct eligible debts
- Deduct additional pension provision (max. 4 % of gross)
- Deduct illness-related additional need (if any)
- Add monetary benefits (company car, housing benefit-in-kind)
- = adjusted net income → Düsseldorf Table 2026
Self-retention (Selbstbehalt) 2026 – the floor for the payer
The Selbstbehalt (self-retention amount) protects the payer from financial overload. The 2026 figures towards minor children:
- Employed: €1,450/month (incl. approx. €580 rent with heating)
- Not employed: €1,200/month (incl. approx. €580 rent with heating)
Towards adult, non-privileged children (over 21, no longer in the parental household, not in initial training):
- Employed: €1,750/month
- Not employed: €1,475/month
If the adjusted net income falls below the self-retention amount, a shortfall case (Mangelfall) arises. The maintenance is then distributed proportionally under the shortfall rules (§ 1609 BGB).
What happens if…
…I make special repayments on the home loan? Special repayments are generally not deductible, because they exceed the ongoing monthly burden. What matters is the contractually agreed regular repayment rate. Voluntarily paying down the loan faster after the separation cannot be deducted for maintenance.
…I have illness-related additional needs? Actually proven additional medical costs (medication, therapies, aids) are deductible, provided they are not covered by the health insurer. Proof: a medical certificate plus invoices.
…I have children from a new relationship? New children rank equally with the children from the first marriage (§ 1609 BGB). They are considered on an equal footing. The result is that maintenance for the older children falls, because the available income is spread across more children.
…my tax class changes? A more favourable tax class raises net income and therefore the maintenance obligation. If you have to change your tax class for separation reasons, you usually cannot keep up a notional calculation of the previous class — the courts require realistic figures.
…I receive a 13th-month salary? A 13th salary, Christmas pay, and holiday pay are spread over 12 months. Profit shares and irregular bonuses are also included, provided they are paid regularly over several years. One-off payments can be excluded.
Common mistakes in the adjusted-net-income calculation
- Confusing gross/net/take-home pay: what counts is the true net for tax purposes, not the account credit after employee savings schemes, wage garnishment, etc.
- Forgetting the flat-rate job expenses: 5 % min. €50 is always deductible, even without receipts.
- Deducting only interest instead of repayment: for home loans, the full annuity (repayment + interest) is deductible, provided it is reasonable.
- Forgetting to add the company-car benefit: failing to include the monetary benefit understates income — and risks a reclaim.
- Not claiming Riester: up to 4 % of gross is deductible, and many leave this unused.
Link to the Düsseldorf Table calculator
Calculating the adjusted net income by hand is error-prone. The Düsseldorf Table calculator automatically walks through every step: enter gross income, one-off payments, debts and pension provision → it computes the adjusted net income → assigns the Düsseldorf Table 2026 band → and shows the payable amount. To check the advance maintenance payment in parallel, use the advance maintenance calculator. For the legal foundation of the table, the Düsseldorf Table 2026 in detail is available. For an overview of all family benefits, see the 2026 family allowances overview.
Shortfall case: when adjusted net falls below the self-retention amount
If the adjusted net income is below the self-retention amount (€1,450 if employed), the payer cannot pay the full minimum maintenance. The Familienkasse then steps in with the advance maintenance payment (€227–394 depending on age group). The payer still remains liable — the Jugendamt takes over the claim and pursues recovery. In a shortfall case, maintenance is distributed proportionally under § 1609 BGB, with minor and privileged adult children taking priority over spousal maintenance.