Income tax - Support payments received by a parent or grandparent

Verified 17 April 2024 - Directorate for Legal and Administrative Information (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. We'll tell you what you need to know.

You must declare the pension you received.

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

This pension can be fixed by simple agreement with the person who pays it to you or by a judgment.

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

You have to report 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 €442 per person in receipt of a pension, or exceed €4,321 by tax household.

If you have very low resources, you do not have to declare the amount your child (or grandchild) pays directly to a nursing home or hospital to pay for your stay.

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

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

Department

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

Non-residents

Thursday, May 23, 2024 at 11:59 pm

2024 Online Income Tax Return 2023

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