Income Tax - Child Support (deduction) - Minor child

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

Your situation

The child is a minor
The pension is fixed by a judgment

You can deduct from your incomeunder certain conditions, the maintenance you pay to support a minor child for whom you are not primarily responsible.

The child is considered to be the primary responsibility (maintenance and upbringing) of the parent with whom he or she has his or her habitual residence.

The child should not be included in the calculation of your family quotient.

The deduction depends on your situation:

The pension was fixed by judgment

If there was a judgment, you have to deduct the amount of the pension fixed by the court.

The amount to be deducted corresponds to the pension, if any upgraded by judgment or by yourself.

You can also deduct expenditure in kind that you pay directly in addition to the maintenance initially set (canteen fees, tuition fees, medical expenses).

You cannot deduct the costs incurred by your right of access (e.g. travel costs).

FYI

in case of alternate guard after a divorce or separation, you cannot deduct a pension because you are entitled to an increase in your pension number of shares.

You must indicate the amount of pensions to be deducted on your return in your deductible expenses.

To complete your tax return, you can consult the explanatory note and the practical income tax brochure.

Supporting documents must be kept in case of request from the tax authorities.

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