Income tax - Support payments received by a spouse or former spouse

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

Do you receive support for yourself or your children? You have to report it because it's subject to income tax. The compensatory benefit and the contribution to the expenses of marriage are treated as maintenance payments. We'll tell you what you need to know.

What applies to you ?

You received support
You received a compensatory benefit
You received a contribution to the expenses of the marriage
You received an annuity for the maintenance of a minor child

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