Income Tax - Child Support

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

Do your parents help you with child support? The money you collect from your parents is subject to income tax. But an exemption is sometimes possible. We'll tell you what you need to know.

You must declare the pension you received.

For his part, the person who pays you this pension can deduct it from his income, under certain conditions.

You must report only the amount for which the person is eligible for this deduction.

For example, the pension paid to an adult child is deductible up to €6,674.

If the pension exceeds the amount deducted from the income of the contributor, you do not have to declare the surplus.

FYI  

if you are attached to your parents' home as an adult childThen they have to declare the pensions you receive directly. If you are attached to the home of one of your parents, the latter must declare the pension paid by the other parent.

You can enjoy the following benefits:

  • Deduction of certain costs
  • Abatement of 10%

In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).

The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.

The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.

If you are an adult, cripple and without resources, you don't have to declare the pension paid by your parents to pay your hospital stay.

You must declare yourself the support payments you received.

These amounts are never entered on the pre-filled tax return sent to you by the tax authority.

You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.

The 2024 income tax return for 2023 is complete.

The 2025 2024 Income Tax Return will begin in april 2025.

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

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