The fiscal impact of alimony differs by type and situation in Rijswijk. Partner alimony has tax benefits and burdens, while child alimony is fiscally neutral.
Partner Alimony: Fiscal Rules
| Role | Tax Rule |
|---|---|
| Payer | Deductible as personal deduction |
| Recipient | Taxable as income in box 1 |
Buyout of Partner Alimony
In the case of a one-time buyout of partner alimony, there are two options:
- Recurring payment: Deductible for the payer, taxable for the recipient
- Asset settlement: No fiscal impact
The wording in the divorce settlement determines how the Tax Authorities treat this.
Child Alimony: No Fiscal Impact
No tax rules apply to child alimony:
- Payer cannot deduct it
- Recipient pays no tax on it
Practical Effects of Deductibility
Due to the deductibility of partner alimony in Rijswijk:
- Payer receives a tax refund
- The net costs are lower than the gross amount
- Recipient receives net less than the gross amount
Net Calculation of Alimony
| Payer (e.g. 37% rate) | Recipient (e.g. 19% rate) | |
|---|---|---|
| Gross alimony | € 1.000 | € 1.000 |
| Fiscal effect | - € 370 (refund) | - € 190 (tax) |
| Net result | Costs € 630 | Receives € 810 |
Tax Return and Alimony
Partner alimony must be reported in the income tax return:
- Payer: under 'maintenance expenses'
- Recipient: under 'family benefits'
Should I keep documents?
Yes, keep payment proofs and the settlement. The Tax Authorities may request proof up to 5 years later.What if I receive alimony via LBIO?
The LBIO provides an annual statement for the tax return, with the total amount received.Can I get tax benefit in advance?
Yes, as a payer you can apply for a provisional refund for monthly benefit, instead of waiting for the tax return.Frequently Asked Questions about Alimony in Rijswijk
Is partner alimony deductible?
Yes, as payer you can deduct this in box 1. The benefit depends on your rate. Keep documents such as the settlement, as the Tax Authorities may conduct checks.
Must I declare received alimony?
Yes, as recipient you must report partner alimony as income in box 1. LBIO users receive an annual statement as proof.
How does buyout work fiscally?
The wording in the settlement determines whether the buyout is deductible/taxable or seen as an asset division without consequences. Consult an expert.
Can I receive monthly tax benefit?
Yes, with a provisional refund you receive as payer a portion of the benefit monthly via the Tax Authorities.
What are the rules for child alimony?
Child alimony is fiscally neutral: no deduction for the payer, no tax for the recipient, regardless of the payment method.
For legal assistance in Rijswijk, you can contact the Juridisch Loket Rijswijk. For court matters, Rijswijk falls under the Rechtbank Den Haag.