Income tax - Pension paid to ex-wife or ex-husband

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

Do you want to deduct from your income the amounts paid to your spouse or former spouse? It is possible, under certain conditions, for alimony, compensatory benefit and contribution to the expenses of marriage. The compensatory benefit may entitle you to a tax reduction.

What applies to you ?

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What are the conditions for deducting support payments 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 on the basis of a court order (or mutual consent divorce agreement)
The pension is of a maintenance nature (food, accommodation, etc.).

If you are de facto separated and taxed separately, the pension is deductible provided it is not excessive.

FYI

maintenance may also be deducted if it is paid after a Civil partnership failure.

How much to deduct?

The amount to be deducted corresponds to the pension which may be revalued by a judgment or by yourself.

What are the non-deductible amounts?

You cannot deduct the amounts paid as damages (for example if the divorce is granted exclusively to one of the spouses).

Similarly, you can't deduct amounts paid as a result of a settlement agreement.

How to declare?

You must indicate the amount of money paid on 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.

For 2023, the tax return is complete.

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

If you pay your ex-spouse a compensatory benefit after a divorce decree (or a divorce agreement by mutual consent), you can deduct it from your income or benefit from a tax reduction, depending on the form chosen.

Provision of capital

Paid in 1 time

You can benefit from a tax reduction if you pay the benefit in one installment within 12 months of the final divorce judgment.

The tax reduction is 25%with maximum of €7,625.

Example :

You pay a capital benefit of €40,000.

For the purpose of calculating the tax reduction, the amount withheld shall be limited to €30,500.

You can benefit from a tax reduction of €7,625.

Spread over 12 months at most

You can benefit from a tax reduction if you pay the benefit spread over the 12 months following the divorce judgment that has become final.

The tax reduction is 25% with maximum of €7,625.

If you pay the amounts over 2 years, the tax reduction is distributed over 2 years in proportion to the payments made.

Example :

You divorced in February 2022.

You paid a compensatory benefit in 2 installments of €20,000 in March and September, for a total of €40,000.

You can benefit from a tax reduction of €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 income tax return. Your ex-spouse must report the annuities received as 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 (after the divorce judgment becomes final).

Warning

If the judgment provided for a shorter period, the sums are not deductible.

Indicate the amounts paid in your deductible expenses, such as child support.

Your ex-spouse must report the amounts received as income.

Annuity benefit

You can deduct the compensatory benefits paid from your income.

You must indicate the amount of annuities paid on your income tax return.

Indicate the amounts paid in your deductible expenses, such as child support.

Your ex-spouse must report the amounts received as income.

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.

In case of cessation of life together without dissolution of the marriage, you can deduct the contribution to the expenses of marriage 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 set (or validated) by the judge.

You must enter the amount of money paid on your tax return in the "Deductible expenses" section.

Your spouse must report the amounts received as income.

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.

Who can help me?

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For general information
Tax Information Service
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