Income tax - Pension paid to spouse or former spouse

Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Do you want to deduct from your income the amounts paid ex-spouse or to your spouse? It is possible, under certain conditions, for alimony, compensatory benefit and contribution to the expenses of marriage. The compensatory benefit may entitle you to a tax reduction. We'll tell you what you need to know.

What applies to you ?

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Conditions for deducting support payments from your income

You can deduct from your income the support you pay to your spouse or former spouse if you complete the following 4 conditions :

You are separated, divorced or pending
You are taxed separately
The pension is paid as a result of a court decision or a mutual consent divorce agreement
The pension is of a maintenance nature (food, accommodation...).

If you are de facto separate and taxed separately, the pension is deductible provided it is not excessive.

FYI

maintenance may also be deducted if it is paid to the civil partnership failure.

Amount to be deducted

The amount to be deducted is the amount of the pension which may be upgraded by judgment or by yourself.

Non-deductible amounts?

You cannot deduct amounts paid as damages (e.g. if the divorce is exclusively at the expense of one of the spouses).

Similarly, you cannot deduct the amounts paid following an amicable agreement.

Declaration of maintenance paid

You must indicate the amount amounts paid on your tax return in your deductible expenses.

Please note

Your spouse must to declare the pension received with other income.

If you pay your ex-spouse a compensatory benefit after a divorce decree (or a divorce agreement by mutual consent), you can deduct it from your income or benefit from a tax reduction, depending on the shape chosen.

Provision of capital

Paid in 1 time

You can benefit from a tax reduction if you pay the benefit in one installment within 12 months of the divorce judgment becoming final.

The tax reduction is 25%with maximum of €7,625 (retained benefit up to €30,500).

Example :

You pay a capital benefit of €40,000.

For the calculation of the tax reduction, the maximum amount of compensatory benefit retained is limited to €30,500.

You can benefit from a tax reduction of €7,625.

Spread over 12 months at most

You can benefit from a tax reduction if you pay the benefit spread over the 12 months following the divorce judgment that became final.

The tax reduction is 25% with maximum of €7,625.

If you pay the amounts over 2 years, the tax reduction is distributed over 2 years in proportion to the payments made.

Example :

You divorced in February 2023.

You paid a compensatory benefit in 2 installments of €20,000 in March and September, for a total of €40,000.

You can benefit from a tax reduction of €7,625.

If the capital is supplemented by an annuity, you are entitled to 2 benefits following:

Tax reduction for paid-up capital
Deduction of annuities paid

You must indicate the amount of annuities paid on your income tax return.

Your ex-spouse must report the annuities received as income.

Spread over 12 months

You can deduct from your income the compensatory benefits paid if you pay the benefit spread over more than 12 months (from the divorce judgment that has become final).

Warning

If the judgment provided for a shorter period, the sums are not deductible.

Enter the amounts paid in your deductible expenses, as in the case of maintenance payments.

Your ex-spouse must report the amounts received as income.

Annuity benefit

You can deduct from your income compensatory benefits paid.

You must indicate the amount of annuities paid on your income tax return.

Enter the amounts paid in your deductible expenses, as in the case of maintenance payments.

Your ex-spouse must report the amounts received as income.

In the event of a joint cessation of life without dissolution of marriage, you can deduct the contribution to the expenses of marriage that you pay to your spouse, if you and your spouse make separate charges.

FYI

you can deduct the amount of your contribution even if it has not been set (or validated) by the judge.

You must indicate the amount of money paid on your tax return, in the "Deductible expenses".

Your spouse must report the amounts received as income.

Who can help me?

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For general information
Tax Information Service
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Department in charge of taxes (treasury, tax department...)