Advocaten / Avocats / Lawyers

Home>News>Taxation of (ex-)partners and children

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).


Tiberghien Brussels

Tour & Taxis

Havenlaan|Avenue du Port 86C B.419
BE-1000 Brussels

T +32 2 773 40 00

F +32 2 773 40 55

Tiberghien Antwerp

Grotesteenweg 214 B.4
BE-2600 Antwerp

T +32 3 443 20 00

F +32 3 443 20 20

Tiberghien Ghent

Esplanade Oscar Van de Voorde 1
BE-9000 Gent

T +32 9 216 18 00

Tiberghien Hasselt

Koningin Astridlaan 35
BE-3500 Hasselt

T +32 11 57 00 13

Tiberghien Luxembourg

23, Boulevard Joseph II
LU-1840 Luxembourg

T +352 27 47 51 11

F +352 28 66 96 58