Income Tax - Child support collected by a parent or grandparent
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
Support payments you receive from a child or grandchild are subject to income tax. But you can benefit from an exemption, depending on your situation.
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.
If you have very low resources, you do not have to report the amount that your child (or grandchild) pays directly to a nursing home or hospital.
This is the case if you touch solidarity allowance for the elderly (Aspa).
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.
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
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- General tax code: Articles 79 to 81cTaxable pensions (Article 79); Compensation (Article 80c); child support payments (Article 80f) and exemptions (Article 81)
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- 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
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- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
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