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Tuesday, 22 June 2021

Taxation of (ex-)partners and children

Some points of attention for spouses, legal cohabitants and separated parents

  • You are separated or in the process of separating and are wondering how you will be taxed and who benefits from the tax-free amounts for dependent children?
  • You have heard about fiscal co-parenting and are wondering what it is and what are the advantages and disadvantages?
  • Do you receive child support or alimony payments from your former spouse and are wondering how these will be taxed?
  • Do you pay alimony and wonder whether these payments are deductible from your taxable income?
  • Your child is receiving alimony payments and you are wondering whether he or she is still fiscally at charge or whether he or she should file a tax return?
  • You are separated and are worried whether the tax authorities can turn to you, or even seize your assets, regarding the tax debts of your ex-spouse or former legal cohabitant?

Here you will find a first answer to all these questions, and many more.

The amounts indicated are those relating to tax years 2021 (2020 income) and 2022 (2021 income).

DRAAIBOEK ECHTSCHEIDING VOORBLAD ENG