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Income Tax - Child support paid to a parent or grandparent (deduction)

Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)

You can deduct support payments to a parent from your income under certain conditions ascending who needs your help. Maintenance can take various forms.

You deduct income maintenance if it meets the following 3 conditions:

  • For ascending in need, to which you have maintenance
  • Limited to covering your parent's basic needs (food, accommodation, health...)
  • Proportionate to your resources, based on your expenses

Warning  

you cannot deduct alimony if you receive tax reduction for employment of an employee at home of your ascendancy.

You can pay support in several ways:

  • Cash (checks, transfers...)
  • By paying in place of your parent various expenses (medical expenses, nursing home expenses...)
  • Accommodating your parent or providing them with accommodation

General case

If the conditions are met, you can deduct maintenance payments provided you can justify your payments (bank statements...) and the reality of the expenses incurred (invoices...).

The amount is not limited.

Example :

You pay €400 a month to your mother in need.

Maintenance is therefore €4,800 for one year.

This amount will be deducted from your total income by tax services.

The ascendant is hosted at your home

If the conditions are met, you can deduct a lump sum of €3,592.

If ascending at age 75, the conditions for the lump-sum deduction are considered to be met when the resources do not exceed the following ceilings (income 2021).

Single

€10,881.75

Married or paced couple

€16,893.94

FYI  

your ascendant must declare in his income the pension you pay him. It must report the amount you deduct from your income.

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

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

The supporting documents must be kept in case of application by the tax authority.

Please note

your assisted parent must declare the pension you are deducting.

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.

Online Declaration
Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

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