<s>[INST] The next text is a question of a member of the European parliament:"Under to Section 10(1), subpara. 1. of the German Income Tax Act (EStG), maintenance payments to an ex-wife are recognized as special expenditure (Sonderausgabe) when she lives in Germany. However, if the ex-wife of a non-German (e.g. British) EU national lives in the EU outside Germany (e.g. in Britain), the maintenance payments are regarded under S. 33a(1) of the Income Tax Act merely as extraordinary changes (außergewöhnliche Belastung), which makes a significant difference to the amount deductible for tax purposes.  A recent decree of 1September 1997 on S. 33a(1) of the EStG states that: """"""""Deductibility is conditional on the taxpayer being able provide evidence that the person resident abroad is in need of maintenance"""""""". If the person's ex-wife lives in Germany, no such evidence is required. The only evidence required here is that tax is being paid on the maintenance payments by their recipient.  Does this constitute a discrimination against other EU nationals in terms of tax legislation?"
Analyze carefully the text and assign it to the most relevant policy area among those listed below. Do not explain your answer and return only a number.
Policy area numbers: 1 = Macroeconomics
2 = Civil Rights, Minority Issues and Civil Liberties
3 = Health
4 = Agriculture and Fisheries
5 = Labour, employment and pensions
6 = Education
7 = Environment
8 = Energy
9 = Immigration
10 = Transportation
12 = Law and Crime
13 = Social welfare
14 = Regional and Urban issues and Planning
15 = Banking, finance and domestic commerce issues
16 = Defence
17 = Space, science, technology, and communications issues
18 = Foreign trade
19 = International affairs and foreign aid
20 = Governance and government
21 = Public Lands, Water Management and Territorial Issues
23 = Culture and media
[/INST]. Answer = [1]. </s>
Under to Section 10(1), subpara. 1. of the German Income Tax Act (EStG), maintenance payments to an ex-wife are recognized as special expenditure (Sonderausgabe) when she lives in Germany. However, if the ex-wife of a non-German (e.g. British) EU national lives in the EU outside Germany (e.g. in Britain), the maintenance payments are regarded under S. 33a(1) of the Income Tax Act merely as extraordinary changes (außergewöhnliche Belastung), which makes a significant difference to the amount deductible for tax purposes.  A recent decree of 1September 1997 on S. 33a(1) of the EStG states that: """"""""Deductibility is conditional on the taxpayer being able provide evidence that the person resident abroad is in need of maintenance"""""""". If the person's ex-wife lives in Germany, no such evidence is required. The only evidence required here is that tax is being paid on the maintenance payments by their recipient.  Does this constitute a discrimination against other EU nationals in terms of tax legislation?