Do you pay partner alimony to your ex-partner? The partner alimony you are paying is deductible when filing your annual income tax return. You can declare this amount in your tax return. Besides partner alimony, some other maintenance obligations are deductible as well.
We will explain the different kinds of maintenance obligations below.
Partner alimony and other maintenance obligations
When you are getting a divorce, there are different maintenance obligations:
- Payments of partner alimony;
- Pay-out of partner alimony to your ex-partner;
- Retirement pension which you continue to pay as a way of partner alimony;
- Payment of settlement of pension rights, annuities and other income sources for which you already deducted the premiums;
- Social welfare which your ex-partner receives from the Sociale Dienst and for which the costs are recovered by you;
- The notional-rental value of your owner-occupied house.
- You can deduct the notional-rental value if your ex-partner lives in a house which is (partly) owned by you. You can deduct the relative amount of the notional-rental value when determining the paid partner alimony.
- Did you break-up for more than two years now? And is the house still (partly) owned by you? In this case, you have to declare the house in box 3. The values you declare is the percentage for which you own the house. The paid spousal alimony can be calculated by multiplying the notional-rental value times the % ownership.
The child alimony is not tax-deductible. The same applies to the attorney and legal costs for determining, reducing or ending the alimony. The amount of the child alimony is determined by the ability to pay and the need (what does the child need?).
In addition, pension rights that a pension fund pays directly to your ex-partner are not deductible.
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