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Income tax - Pension paid to ex-wife or ex-husband
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Do you want to deduct from your income the amounts paid to your spouse or former spouse? This is possible, under certain conditions, for alimony, compensatory benefit and contribution to the expenses of marriage. You may be eligible for a tax reduction under the offset benefit.
What applies to you ?
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What are the conditions for deducting alimony from your income?
You can deduct from your income the support you pay to your spouse or former spouse if you complete the following 4 conditions ::
- You are separated, divorced or pending
- You are taxed separately
- The pension is paid following a court decision (or a divorce by mutual consent)
- The pension is of a maintenance nature (food, accommodation,...).
If you are separated in fact and taxed separately, the pension is deductible provided you are not excessive.
FYI
support payments can also be deducted if they are paid after a Civil partnership break.
What amount to deduct?
The amount to be deducted corresponds to the pension, if any, revalued by a judgement or by yourself.
What are the non-deductible amounts?
You cannot deduct amounts paid as damages (for example, if the divorce is made at the exclusive fault of one of the spouses).
Similarly, you cannot deduct amounts paid as a result of an amicable agreement.
How to report?
You must indicate the amount of money paid on your tax return.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
If you pay your former spouse a compensatory benefit after a divorce judgement (or a divorce agreement by mutual consent), you can deduct it from your income or benefit from a tax reduction, depending on the form you choose.
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Provision in the form of capital
Paid 1 time
You can receive a tax reduction if you pay the benefit in one instalment within 12 months of the final divorce decision.
The tax reduction is 25%with a maximum €7,625.
Example :
You pay a capital benefit of €40,000.
For the purpose of calculating the tax reduction, the amount withheld is limited to €30,500.
You can benefit from a tax reduction €7,625.
Not more than 12 months
You can receive a tax reduction if you pay the benefit spread over the 12 months following the divorce decision that has become final.
The tax reduction is 25% with a maximum €7,625.
If you pay the amounts over 2 years, the tax reduction is spread over 2 years in proportion to the payments made.
Example :
You divorced in February 2022.
You paid a compensatory benefit in 2 instalments of €20,000 in March and September, a total of €40,000.
You can benefit from a tax reduction €7,625.
If the capital is supplemented by an annuity, you are entitled to the following 2 benefits:
- Tax reduction for paid-up capital
- Deduction of annuities paid
You must indicate the amount of annuities paid on your tax return. Your former spouse must report the annuities received in his or her income.
Spread over 12 months
You can deduct from your income the compensatory benefits paid if you pay the benefit spread over more than 12 months (from the date of the final divorce judgement).
Warning
If the judgement provided for a shorter period of time, the amounts are not deductible.
Indicate the amounts paid into your deductible expenses, such as support payments.
Your former spouse must report the amounts received in his or her income.
Annuity benefit
You can deduct the compensatory benefits paid from your income.
You must indicate the amount of annuities paid on your tax return.
Indicate the amounts paid into your deductible expenses, such as support payments.
Your former spouse must report the amounts received in his or her income.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
In case of common cessation without dissolution of the marriage, you can deduct the contribution to expenses of marriage that you pay to your spouse, if you and your spouse are taxing separately.
FYI
you can deduct the amount of your contribution even if it has not been fixed (or validated) by the judge.
You must indicate the amount of money paid on your tax return in the "Deductible expenses" section.
Your spouse must report the amounts received in his or her income.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 79 to 81cTax system (deduction of taxable income) of the compensatory benefit paid in the form of capital over a period exceeding 12 months and the contribution to the expenses of marriage (Article 80c)
- General tax code: Articles 156 to 163q10 % reduction on pensions (Article 158) - Tax system for alimony and compensatory benefits (Article 156)
- General Tax Code: Articles 193 to 199Tax (tax reduction) of the compensatory benefit in the form of capital not more than 12 months (Article 199-19°)
- Bofip-Taxes n°BOI-IR-BASE-20-30-20-40 on the deductibility of alimony and contributions to marriage expenses
- Bofip-Taxes n°BOI-IR-RICI-160 on tax reductions related to the compensatory divorce benefit
- Departmental Response of September 1, 2015 on the Tax System for the Offset Benefit
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Compensation Service-Public.fr
- Contribution to marriage chargesService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Income Tax - Child support received by ex-spouseService-Public.fr
- Can I deduct a compensatory benefit?Ministry of Finance
- Tax SiteMinistry of Finance
- Maintenance taxMinistry of Finance
- I declare my tax credits and reductionsMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance