Useful in determining child support is to see to it that the child will not be worse off. Should you both come to an agreement with respect to the amount of child support, a judge will examine if this amount is acceptable and not too low. Should you not come to an agreement with respect to child support then the judge will determine the child support based on income and fixed costs.
In general after a divorce children live with one of their parents. The parent not taking care of the children is obliged to take care for them financially. This is done by paying a certain amount of child support. The obligation to child support needs to be fulfilled until the child can be financially independent or has reached the age of 21 years. Whether or not child support is required for children between the age of 18 and 21 depends on the fact whether or not these children are able to sustain themselves. In case of a physical or mental disability parents might also be obliged to support their children financially at the age of 21 years and older. You and your (ex-) partner can agree upon the amount of child support, but when under aged children are involved the judge will always review the amount the both of you have agreed upon. It is also important that the agreements on child support are written in a document.
Should you not be able to come to an agreement, a judge will determine the amount of child support. The judge will also determine when payment needs to be done and which conditions need to be met.
When determining the amount of child support it is very important that the child is as less worse off as possible.
The judge determines the amount of child support in three steps:
Till January 1st 2015
Child maintenance paid for children up to the age of 21 yrs as a personal deduction has been abolished per January 1st 2015. Paid child support till January 1st 2015 is not deductable. Nevertheless, it is possible to mention a certain amount spent on child maintenance till January 1st 2015 as a personal deduction.
From January 1st 2015 till January 1st 2017
Mandatory child support paid from January 1st 2015 till January 1st 2017 you can deduct in box 3. However this will only be useful when you have a box 3 income (assets minus liabilities) which is higher than the amount of exempt equity (€ 24.437,- in 2016). As per January 1st 2017 this deduction will cease to exist.
For the conditions and further information you can contact the Dutch Tax Authorities.
No, in contrary to partner child support is not taxable for the parent who takes care of the child.
Yes, provided you also have joint parenthood. In that case, the duration of the obligation for payment of child support equals the duration of joint parenthood.
Photography: Christina Stoian