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Do I need to pay tax on maintenance or alimony which I received from my ex-partner?

You need to pay income tax on maintenance and related lump sum payments. You may deduct the expenses you incurred in order to obtain or retain maintenance. You need to declare the following maintenance payments:

  • maintenance you received for yourself from your ex-partner;
  • lump sum maintenance payments you received for yourself from your ex-partner;
  • rent that your ex-partner continued to pay for your rented house;
  • amounts you received in settlement of pension rights or annuities for which premiums have been deducted;
  • the notional rental value of the house - This only applies if you lived in a house that was (jointly) owned by your ex-partner under a (provisional) maintenance arrangement. Was part of this house (jointly) owned by your ex-partner? In that case, you declare a proportional part of the notional rental value.

What not to declare?
You don't need to declare the maintenance you received for your children. This is not taxed.
Did you incur expenses in order to obtain or retain the maintenance or the lump sum payment?
In that case, you may deduct these expenses. It concerns, for example:

  • lawyer's fees
  • telephone expenses
  • postal charges
  • travel expenses
  • collection charges

Non-deductible expenses
You may not deduct the expenses of arranging the division of the estate.
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