Income Tax - Child Support (deduction)

Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)

You can deduct from your income, subject to conditions, the support you pay to support a child who is not a dependent. We'll tell you what you need to know.

What applies to you ?

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You can deduct from your incomeunder certain conditions, the maintenance you pay to support a minor child for whom you are not primarily responsible.

The child is considered to be the primary responsibility (maintenance and upbringing) of the parent with whom he or she has his or her habitual residence.

The child should not be included in the calculation of your family quotient.

The deduction depends on your situation:

The pension was fixed by judgment

If there was a judgment, you have to deduct the amount of the pension fixed by the court.

The amount to be deducted corresponds to the pension, if any upgraded by judgment or by yourself.

You can also deduct expenditure in kind that you pay directly in addition to the maintenance initially set (canteen fees, tuition fees, medical expenses).

You cannot deduct the costs incurred by your right of access (e.g. travel costs).

FYI

in case of alternate guard after a divorce or separation, you cannot deduct a pension because you are entitled to an increase in your pension number of shares.

You must indicate the amount of pensions to be deducted on your return in your deductible expenses.

To complete your tax return, you can consult the explanatory note and the practical income tax brochure.

Supporting documents must be kept in case of request from the tax authorities.

The pension was not set by judgment

You can deduct pension that you pay.

The amount paid must correspond to the execution of your maintenance obligation, i.e. your child's needs and your financial means.

You must be able justify your payments.

The expenses incurred by your right of access (travel expenses for example) are not deductible.

FYI

in case of alternate guard, you cannot deduct a pension because you are entitled to an increase in your number of shares.

You must indicate the amount of pensions to be deducted on your return in your deductible expenses.

To complete your tax return, you can consult the explanatory note and the practical income tax brochure.

Keep your documents in case of request from the tax administration.

You can deduct from your incomeunder certain conditions, the maintenance you pay to support an adult child, regardless of age.

Your child's income must be insufficient to cover basic needs (housing, food, health, etc.).

The pension is therefore paid under your maintenance obligation.

This is especially the case if your child is unemployed or looking for a 1^er employment and that he has few or no resources.

Warning

your child should to make his own statement of income and cannot be attached to your tax home.

You can deduct the support you pay to an adult child if the following 2 conditions are met :

Your child is not attached to your tax home for income tax purposes
Your child has insufficient income

For example, it could be a pension for a child who is pursuing an education or who is unemployed.

The amount of the deduction is limited.

The deduction is a lump sum of €3,968 (double if your child is married or passed). It mainly covers expenditure on accommodation and food. You have no no need to provide proof.

If you are only accommodating your child for part of the year, this amount is reduced pro rata to the number of months concerned. If a month has elapsed, it is counted in full.

FYI

You must enter this deduction in the Deductible expenses on your tax return.

You can also to deduct other expenses (e.g. tuition) for the actual and justified amount.

Total deduction cannot exceed €6,674 per child.

Please note

Your adult child must file his or her own return, in which he or she indicates the amount of income you pay to him or her.

To complete your tax return, see the explanatory note and the practical income tax brochure.

Keep receipts in case taxes ask for them.

You can deduct the support you pay to an adult child if the following 2 conditions are met :

Your child is not attached to your tax home for income tax purposes
Your child has insufficient income

For example, it could be a pension for a child who is pursuing an education or who is unemployed.

The amount of the deduction is limited.

Warning

you must be able to justify all your expenses in cash or in kind (payment of rent...).

The deduction depends on the situation:

Parents are taxed in common

You are concerned if you are a couple and subject to common taxation.

If your child is single, you can deduct your expenses up to €6,674 per child.

If you are supporting alone your divorced (or widowed) child and caregiver, you can deduct up to €13,348.

If you are supporting alone your child who is married or past, you can deduct €13,348. In-laws should not support the couple.

Parents are taxed separately

You are affected if you are in any of the following:

You're separated
You live as a couple but you are taxed separately

If the child is single, each parent can deduct expenses up to €6,674 per child.

If you support your family on your own child (single, divorced or widowed) person in charge of family, you can deduct up to €13,348.

If you support your family on your own child who is married or has passed, you can deduct €13,348. In-laws should not support the couple.

Please note

Your adult child should to declare the pension which you deduce.

You must indicate the amount of pensions to be deducted on your return in your deductible expenses.

To complete your tax return, you can consult the explanatory note and the practical income tax brochure.

Keep your documents in case of request from the tax administration.

Who can help me?

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