Income Tax – Spousal or Ex-Spousal Support Payments

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Verified on January 1, 2025 – Directorate of Legal and Administrative Information (Office of the Prime Minister)

2025 Income Tax Declaration for 2024 Earnings

This information is current as of February 16, 2025.

However, the forms, online services, and informational documents for the 2025 income tax declaration campaign (covering 2024 earnings) are not yet available. They will be published as soon as they are ready.

Your Situation: You Are Paying Spousal Support

Conditions for Deducting Spousal Support from Your Income

You can deduct spousal or ex-spousal support payments from your taxable income if you meet the following four conditions:

  1. You are separated, divorced, or in the process of separation/divorce.
  2. You are taxed separately from your spouse.
  3. The support payment is mandated by a court ruling or a mutual divorce agreement.
  4. The payment covers essential needs, such as food and housing.

If you are informally separated and taxed separately, the deduction is allowed as long as the amount is not excessive.

Note:
Support payments made following the termination of a civil partnership (PACS) may also be tax-deductible.

Deductible Amount

You can deduct the full amount of the spousal support payment, including any adjustments ordered by a court or made voluntarily.

Non-Deductible Payments

The following payments cannot be deducted:

  • Compensation payments, such as those awarded in a divorce where one spouse is found solely at fault.
  • Payments made as part of an informal or private agreement without legal backing.

Reporting Spousal Support Payments

You must declare the total amount of support payments on your income tax return under deductible expenses.

For more information, visit www.escec-international.com.