Taxation of spouse alimony
Article ID: 434 | Last Updated: Mon, Nov 30, 2015 at 12:07 PM
Looking at the tax rate from: http://www.expatax.nl/tax-rates-2013.php.
I wonder if the spouse alimony has to pay premium national insurance or just the tax rate per bracket?
The (ex-)spouse has to pay the combined rate, so premium national insurance plus tax (column Total rate).
If the (ex-) spouse is not living in the Netherlands then tax and premiums will need to be paid in the country of living based on the rules in that country.
The payment of alimony can be deductible.