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Income Tax - Child support received by ex-spouse
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Support payments you receive are subject to income tax. But you can benefit from a total or partial exemption, depending on your situation. The compensatory benefit and the contribution to the expenses of marriage are treated as alimony.
What applies to you ?
Maintenance
You must report the pension you collected.
For his part, the person who pays you this pension can deduct it from his income, conditions.
You must report only the amount for which she can claim this deduction.
You can benefit from the following:
- Deduction of certain expenses
- Slackening of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply a 10% on your total pension and annuity tax centre.
Discount cannot be less than €400 per pensioner, or €3,912 per tax household.
How to report?
You must self-report any support you received. These amounts are never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, Pensions, Annuities", line "Pensions received".
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Compensation
You must report the annuities or payments in capital over a period exceeding 12 months perceived as compensatory benefit in case of divorce.
If the compensatory benefit is paid within 12 months of the judgement, it is not taxable.
You can benefit from the following:
- Deduction of certain expenses
- Slackening of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply a 10% on your total pension and annuity tax centre.
Discount cannot be less than €400 per pensioner, or €3,912 per tax household.
How to report?
You must self-report any compensatory benefits you have received if they are paid in the following forms:
- Rents
- Capital payments made over a period exceeding 12 months
These amounts are never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, Pensions, Annuities", line "Pensions received".
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Contribution to marriage charges
You must declare contribution to marriage expenses if you and your spouse are taxed separately.
Warning
you must report the contribution received even if the amount of the contribution has not been fixed (or validated) by the judge.
You can benefit from the following:
- Deduction of certain expenses
- Slackening of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply a 10% on your total pension and annuity tax centre.
Discount cannot be less than €400 per pensioner, or €3,912 per tax household.
How to report?
You must self-report the contributions to the marriage expenses you received, as these amounts are never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate them in the section "Pensions, Pensions, Annuities", line "Pensions received".
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
Child maintenance annuity
If you receive an annuity following a court decision for the maintenance of a minor child, you must declare it within €2,700 per year.
You can benefit from the following:
- Deduction of certain expenses
- Slackening of 10%
In certain situations, you can deduct from the amounts received certain expenses incurred by them (for example, court costs incurred for the payment or revaluation of a pension).
The tax authority shall apply a 10% on your total pension and annuity tax centre.
Discount cannot be less than €400 per pensioner, or €3,912 per tax household.
You must self-report the annuity you collected, as this amount is never recorded on the pre-completed tax return sent to you by the tax authority.
You must indicate this in the section "Pensions, Pensions, Annuities", line "Pensions received".
The 2022 2021 income tax return commenced on April 7, 2022.
The deadline varies depending on whether you file your return on paper or online.
Online Declaration
Department | Reporting deadline |
|---|---|
1 to 19 | Tuesday 24 May 2022 at 23:59 |
20 to 54 (including 2A and 2B) | Tuesday 31 May 2022 at 23:59 |
55 to 974/976 | Wednesday 8 June 2022 at 11.59pm |
Non-residents | Tuesday 24 May 2022 at 23:59 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
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Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cTaxable pensions (Article 79), Compensatory benefits (Article 80c), child support payments (Article 80f) and exemptions (Article 81)
- General tax code: Articles 156 to 163w10 % reduction (Article 156)
- General tax code: Articles 750b to 757CAnnuity collected for the maintenance of a minor child following a court decision (Article 757A)
- Bofip-Taxes n°BOI-RSA-PENS-10-30 relating to taxable maintenance
- Bofip-Taxes n°BOI-IR-RICI-160 on tax reductions related to the compensatory divorce benefit
- Taxes: access your Home
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculator for 2022: 2021 income tax
Simulator
FAQ
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- CompensationService-Public.fr
- Contribution to marriage chargesService-Public.fr
- Income Tax - Reporting Life AnnuitiesService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance