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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 ?

You received support

You received a compensatory benefit

You received a contribution to the marriage charges

You collected an annuity for the maintenance of a minor child

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