If parents separate: This is how the change model affects taxes. The Bavarian Income Tax Help Center (Lohi) explains what parents should pay attention to and what they need to arrange for shared tax consideration.
For underage children, maintenance payments are virtually impossible as an extraordinary burden because there is always a right to child benefit or child support. Neither parent can claim maintenance payments for tax purposes. The child allowance and the allowance for care, upbringing and training are not paid out, but rather reduce the taxable income as a calculation variable.