Alimony (Alimentatie)
Alimony is a financial contribution you pay after a divorce to your ex-partner (partner alimony) or for your children (child support). These two forms are treated very differently for tax purposes. Partner alimony is tax-deductible for the payer and is taxed as income for the recipient. Child support is not deductible and not taxed. The amount of partner alimony is indexed annually — in 2025 by 6.5%. The maximum duration of partner alimony was shortened from 12 to 5 years in 2020, with exceptions for long marriages (over 15 years) and marriages with young children.
Example
You pay €1,200 per month in partner alimony to your ex. On an annual basis, that's €14,400 you claim as a deduction in your tax return. At the maximum deduction rate of 36.97%, this saves you €5,324 per year in taxes. Your ex-partner reports the €14,400 as income and pays tax on it.
Why does this matter?
Alimony can have a major impact on your tax return. As the payer, partner alimony significantly reduces your taxable income. As the recipient, you must pay tax on it. A tax advisor can help calculate the optimal arrangement so both parties benefit fiscally.
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