Can I deduct the alimony payments to my ex-partner in my tax return?
Alimony payments in your Dutch tax return
If you are divorced or living separate long-term, you may have to pay alimony. Alimony is a contribution to the costs of living of your ex-partner. The alimony can be established by a judge, but can also be arranged between you and your ex-partner. The alimony which you pay to your ex-partner is deductible in your tax return as a personal deduction. To be able to claim this deduction it doesn’t matter whether the almony was established by a judge or arranged directly with your ex-partner. Also other support obligations may be deducted.
The following costs can be deducted in your tax return as a personal deduction:
- periodic alimony payments and additions to these payments;
- a redemption sum of alimony (not if you are living separately long-term);
- payments for the settlement of pensionclaims, annuity insurances and other income provisions if the premiums were deducted in the past;
- social welfare which is paid to your ex-partner and claimed back from you;
- other support obligations like pension payments to domestic staf.
Does your ex-partner live in a property which is (partly) owned by you, as part of an alimony arrangement? In that case you can deduct the amount of the main residence forfait, which you declare in your tax return, as alimony. This is applicable if you left the main residence as part of the separation and still declare your share of this property as your main residence under the applicable (special) tax rules.
Specific rules will be applicable in case you were not resident in the Netherlands the entire year.
Alimony or child support which you pay for your children is not deductible.