Partner alimony is a contribution to the maintenance of your partner. This obligation comes into existence when the incomes during the marriage vary significantly. You are free to make agreements with your ex-partner with reference to the amount and the duration of the partner alimony. Important is the way you record these agreements. If you should not be able to come to an agreement, a judge will determine the amount and duration of the partner alimony for you. The judge makes use of the following principles: need, earning capacity, financial capacity. The calculation of the financial capacity points out whether or not the one obliged to pay alimony can pay the desired alimony. Alimony can only be paid at least for the amount the financial capacity allows.
If one of the divorcees should apply for a social allowance, the municipality will investigate whether or not the ex-partner is paying a reasonable amount of alimony. The municipality can use her right of recovery. Should appear that more alimony should have been paid, the municipality can redress this amount with the divorcee obliged to pay alimony.
You can both come to the agreement that no alimony will be paid. You should be aware that a zero stipulation cannot prevent the Social Services´ a right of recovery.
Yes, the social allowance paid by the municipality to your ex and redressed to you is deductable.
The maximum period for partner alimony is 12 years. If the marriage or registered partnership was 5 years or less and there were no minor children, the period of partner alimony equals the duration of the marriage or registered partnership.
Events which can be of influence on the on the income or the financial capacity, can be a reason for an alternation. For example:
Should there be an altering event, you can file a request for alteration. Subsequently a judge can determine a new amount of alimony. Please note, that the judge will examine critically whether or not you are to blame with respect to alteration of you personal situation. In other words: accepting a job which pays significant less in order to get a favourable alimony agreement, will not be successful. The judge based his decision on wrong data.
Yes, should be evident that the judge made a decision based on wrong or incomplete data, a new determination of alimony will be given.
Yes, paid partner alimony is deductible as 'Betaalde partneralimentatie en andere onderhoudsverplichtingen' (Paid partner alimony and other maintenance obligations). In some cases also other maintenance obligations are deductible. It doesn’t matter whether you have made agreements on alimony through court or with your ex-partner. These agreements and preliminary injunctions should be in writing and signed by the both of you. For further information visit the website of the Dutch Tax Authorities.
Alimony payments, whether or not in kind, are with respect to income tax deductable for the paying party as expenses with reference to income provisions and will be taxed with the receiving party.
An alimony redemption sum is deductable in case of divorce as a maintenance provision for the party paying the alimony. This is not applicable in case of separation from bed and board.
The alimony redemption sum is taxed for the receiving party, whether divorced or separated from bed and board.
Yes, an extension is possible provided that such request is done at the latest within 3 months after the due date. Please note that only in case of special circumstances a judge will grant a request for extension.
Photography: Christina Stoian