If you receive alimony, you must declare it in Box VI under code 1192 and you will be taxed on 80% of the maintenance.

There are separate codes for maintenance that is paid retroactively following a court decision (1193) and for maintenance that is paid in a lump sum. In that case, you have to declare every year a percentage of that capital.

Child support

If you receive child support, you don’t declare that in your own tax return (see Family Situation). You need to file a separate tax return for each child, and you declare the child support in code 1192. As long as the child support is less than €11,238 per child, or €936.46 per month, they will not pay any tax. Only 80% of the child support is taxed and 80% of €11,238 is €8,990, which is wiped out by the personal allowance of €8,990.

Even if they do not pay tax, children who receive more than €4,225 in maintenance are not dependent anymore. The threshold is €3,380, and that is 80% of €4,225.

In any case, you need to identify the person who pays the maintenance, even if they aren’t Belgian residents, and if you file on paper on the relevant box at the bottom of page 3.

Your Tax Return :

Published by Marc Quaghebeur

Marc Quaghebeur is a Belgian tax lawyer with Cabinet DAVID specialising in international tax issues and cross border estate planning. He is a member of the Brussels Bar and the Society of Trust and Estate Practitioners. View more posts

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