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.
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 €11,313 per child, or €942.71 per month, they will not pay any tax. Only 80% of the child support is taxed and 80% of €11,313 is €9,050, which is wiped out by the personal allowance of €9,050.
Even if they do not pay tax, children who receive more than €4,263 in maintenance are not dependent anymore. The threshold is €3,410, and that is 80% of €4,263.
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.
If you receive maintenance from another country, keep in mind that this may be liable to tax there under the double tax treaty between Belgium and the other country. In that case, Belgium must exempt the income and Belgium exempts “with progression“.
Your tax return:
- the Guide
- Tax filing in Corona Times
- Is this your first time?
- Couples and Children
- When do I need to file?
- on Paper or Online?
- Filing Online
- Filing on Paper
- The Taxman sends a Tax Proposal
- Box I – Contact Details and Bank Account
- Box II – Your Family Situation
- Box III – Real Estate
- Box IV – Earnings
- Box V – Pensions
- Cross Border Taxation
- Box VI – Maintenance Received
- Box VII – Investment Income
- Box VIII – Maintenance Paid and Losses from Previous Years
- Box IX – Mortgage Payments
- Box X – Other Tax Deductions
- Box XII – Paying your Taxes in Advance
- Capital Gains
- Box XIII – Overseas Accounts and Insurance Policies
- Box XIII – Trusts
- Stock Exchange Tax
- Tax on Securities Accounts
- Nowhere to hide
- The Tax Bill
- Appealing the Tax Bill