Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

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.
Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Taxation of 13th month, holiday allowance and pension fund
Viewed 16787 times since Thu, Sep 5, 2013
Paid from Holland - living and working in UK now
Viewed 6236 times since Wed, May 2, 2012
Do I have to pay Dutch National Insurance on my earnings?
Viewed 60905 times since Wed, Mar 13, 2013
Writing yourself off the Dutch system
Viewed 3010 times since Thu, Aug 7, 2014
Claiming tax back as a student with a part time job
Viewed 106298 times since Wed, Jun 26, 2013
The 183 days rule in tax treaties for employees working in the Netherlands
Viewed 20125 times since Thu, Nov 7, 2013
Tax rate and tax brackets in the Netherlands - how is tax calculated?
Viewed 16142 times since Tue, Feb 14, 2012
Can an entrepreneur get a time extension for payment of a tax claim?
Viewed 6794 times since Fri, Feb 22, 2013
My child is earning an income. How will it be taxed?
Viewed 2868 times since Sun, Apr 1, 2012
Tax for married people. Will tax on my income be higher if my partner finds a job?
Viewed 2269 times since Mon, Oct 20, 2014