Taxation of (ex-)partners and children

Alain Van Geel, Larissa De Wulf, Victoria Colmant and Jonathan C. Dubuisson have updated our publication Taxation of (ex-)partners and children. This brochure answers questions frequently asked by spouses and cohabitants, including those in the process of separation, such as:

• How are they taxed, jointly or separately?
• Who benefits from tax allowances for single persons and dependent children?
• What is fiscal co-parenting and what are its implications?
• How is maintenance taxed and is it deductible?
• A child receives maintenance payments: do they remain dependent on their parents, or do they have to file a tax return?
• Can I be held liable for my ex-partner's tax debts?

This update incorporates the latest rules and amounts applicable to the 2025 and 2026 tax years, providing you with reliable and practical information.

Download the updated brochure here.