Are child maintenance payments deductible?
Up to and including the tax year 2014 it is possible to claim a deduction for child maintenance payments. From the 2015 tax year it is unfortunately no longer possible to claim this deduction.
The main conditions are:
- the child must be under 21 years of age (till 2012:30 years of age) at the beginning of the quarter;
- the child is unable to support him/herself in the relevant quarter;
- in the relevant quarter, no one in the household is entitled to child allowance ("kinderbijslag") or equivalent foreign allowances/benefits;
- the child is not eligible for study finance, any allowances for study costs or an equivalent (foreign) scheme;
- the maintenance payments were at least € 416 per quarter (figure 2014).
Items excluded from expenses related to the maintenance of children mainly concern expenses for luxury goods such as a car, house, (bride’s) trousseau or contributions to savings accounts. For fiscal partners the expenses can be counted together.
Not the actual expenses are deductible but a fixed amount per quarter depending on the age of the child and the percentage of the total expenses you take for your account.
Age child beginning quarter
Child maintenance payments
|Young then 6 years||minimum € 416 per quarter||€ 205 per quarter|
|From 6 to 12 years||minimum € 416 per quarter||€ 250 per quarter|
|From 12 to 18 years||minimum € 416 per quarter||€ 290 per quarter|
|From 18 to 21 years||minimum € 416 per quarter||€ 250 per quarter|
|From 18 to 21 years||
minimum € 500 per quarter and
|€ 500 per quarter|
From 18 to 21 years and
minimum € 750 per quarter and
|€ 750 per quarter|