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Income tax - Pension paid to ex-wife or ex-husband
Verified 07 April 2022 - Legal and Administrative Information Directorate (Prime Minister)
You can deduct from your income, under certain conditions, amounts paid to your spouse or former spouse: alimony, compensatory benefit, contribution to marriage expenses. The compensatory benefit may qualify for a tax reduction under conditions.
What applies to you ?
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Requirements
You can deduct support payments to your spouse or former spouse from your income if you meet the following 4 conditions:
- You are separated, divorced or pending
- You are taxed separately
- The pension is paid following a court decision (or 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.
Please note
support payments can also be deducted if they are paid as a result of a breach of Civil partnerships.
What amount to deduct?
The amount to be deducted corresponds to the pension which may be increased by a judgement or by yourself.
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.
Declaration
You must indicate the amount of money paid on your tax return.
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
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 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
If you pay your former spouse 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.
Provision 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.
The tax reduction is 25%with a maximum of €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 became final.
The tax reduction is 25% with a maximum of €7,625.
FYI
if the capital is supplemented by an annuity, you are entitled to the tax reduction and you can deduct the annuities paid from your 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).
However, if the judgement provided for a shorter period of time, the amounts are not deductible.
Pension 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.
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
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 |
Paper Declaration
The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.
In case of common cessation without dissolution of the marriage, you can deduct the contribution to marriage expenses that you pay to your spouse, if you and your spouse make separate taxes.
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 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
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 |
Paper Declaration
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 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 163w10 % reduction on pensions (Article 158) - Tax system for maintenance 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
- Taxes: access your Home
Online service
- Calculator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- 2021 Income Tax Return 2020: tax reductions and tax credits
Form
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- CompensationService-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