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Income tax - Support payments received by a parent or grandparent

Verified 08 June 2023 - Legal and Administrative Information Directorate (Prime Minister)

Are you in need and receiving support from a child or grandchild? These amounts are subject to income tax. But an exemption is sometimes possible.

You have to 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 be in need and the person who pays the pension must have a maintenance obligation to you.

You must report only the amount for which she is eligible for a deduction from the pension paid.

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 €422 per person in receipt of a pension, or exceed €4,123 by tax household.

If you have very limited resources, you do not have to declare the amount your child (or grandchild) pays directly to a retirement home or hospital to pay your living expenses.

It does if you touch Solidarity allowance for the elderly (Aspa).

You have to declare the support payments you received yourself.

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", line "Support payments received".

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

For 2023, the tax return is complete.

The 2024 income tax return for 2023 will begin in April 2024.

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