If you have made losses in past years, i.e. you had more expenses than income, you can carry forward these losses to later years and deduct them here.

Maintenance paid

If you pay alimony and/or child support to your ex, you can deduct 80% of these payments from your income.

Maintenance paid can be deducted up to 80% if

  • you have a legal obligation under the civil code (or an analogous rule abroad) or under a court order to pay maintenance to an ex, (grand)children, (grand)parents, parents-in-law or children-in-law;
  • the beneficiary is destitute;
  • they don’t live with you;
  • you pay regularly and the sums aren’t excessive.

You need to identify the person who receives the maintenance on p. 3 of your paper tax return. The tax authorities have warned they are going to pay particular attention to payments made to beneficiaries in other countries. Depending on the double tax treaty (list) between Belgium and the country where the beneficiary lives, you may have to deduct withholding tax and pay that to the State.


Some planning opportunities

When one parent pays maintenance, she can take an 80% deduction for her payments if the children are domiciled with the other parent. However, she gets no allowance for dependents; the other parent will be entitled to the full allowance. They both pay less taxes, €100 paid in maintenance gives a tax reduction of about €40.

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

Leave a comment

Your email address will not be published. Required fields are marked *

Exit mobile version