Income Tax - Child Support

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

Do your parents help you with child support? The money you collect from your parents is subject to income tax. But an exemption is sometimes possible. We'll tell you what you need to know.

You must declare the pension you received.

For his part, the person who pays you this pension can deduct it from his income, under certain conditions.

You must report only the amount for which the person is eligible for this deduction.

For example, the pension paid to an adult child is deductible up to €6,674.

If the pension exceeds the amount deducted from the income of the contributor, you do not have to declare the surplus.


if you are attached to your parents' home as an adult childThen they have to declare the pensions you receive directly. If you are attached to the home of one of your parents, the latter must declare the pension paid by the other parent.

You can enjoy the following benefits:

  • Deduction of certain costs
  • Abatement of 10%

In certain situations, you can deduct from the amounts received certain expenses incurred as a result of their collection (for example, legal costs incurred for the payment or revaluation of a pension).

The tax administration applies a tax rebate of 10% on the total amount of pensions and annuities of your tax shelter.

The reduction may not be less than €442 per person in receipt of a pension, or exceed €4,321 by tax household.

If you are an adult, cripple and without resources, you don't have to declare the pension paid by your parents to pay your hospital stay.

You must declare yourself the support payments you received.

These amounts are never entered on the pre-filled tax return sent to you by the tax authority.

You must indicate them in the section "Pensions, pensions, annuities", Maintenance Allowance Line.

The 2023 Online Income Tax Return starts april 11, 2024.

The deadline varies depending on whether you are filing on paper or online.

You can find out the deadline for your tax return by using the simulator next:

Know the deadline for filing your tax return

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

Tableau - Deadline for filing your tax return online


Deadline for reporting

01 to 19

Thursday, May 23, 2024 at 11:59 pm

20 to 54 (including 2A and 2B)

Thursday, May 30, 2024 at 11:59 pm

55 to 974/976

Thursday, June 6, 2024 at 11:59 pm


Thursday, May 23, 2024 at 11:59 pm

2024 Online Income Tax Return 2023

Who can help me?

Find who can answer your questions in your region