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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.

Table (2014):

Age child beginning quarter  

 

Child maintenance payments

 

Deductible

 

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  
50% of the expenses

€ 500 per quarter

From 18 to 21 years and
the child is living elsewhere

minimum € 750 per quarter and
90% of the expenses

€ 750 per quarter

 

 

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