Dependent children, alimony, child care expenses, family quota, etc... All the information is in this article !
First of all, you must register all the children in your care and who are dependent on you.
For example: children who are minors, students or apprentices.
Please note that if you pay alimony for a child, you cannot claim him/her as a dependent but we can deduct the alimony paid.
Which alimony is deductible?
The alimony paid to a separated or divorced spouse as well as the maintenance contributions paid to the holder of parental authority for the minor children of which he/she has custody are 100% deductible.
As of the month following the majority of a child, the maintenance contributions paid for the latter can no longer be deducted. Other voluntary pensions and pensions due because of a maintenance obligation based on family law are not deductible.
However, in the case of comparable maintenance by both parents, a 50/50 split of the 0.5 share of the family quota is reserved.
Which alimony is taxable?
The alimony that the separated or divorced spouse obtains for himself or herself, as well as the contributions received by the holder of parental authority for the maintenance of minor children in his or her custody, constitute income subject to tax.
As of the month following the child's majority, the contributions received or paid for the child are no longer taxable or deductible from the parental authority.
What is the family quotient?
The income that determines which tax rate will be used to calculate the amount of tax due by the taxpayer is divided by the number of units resulting from his family situation on December 31st :
- 1.0 for single, widowed, divorced or separately taxed taxpayers
- 1.8 for spouses/registered partners living in a common household
- 1.3 for a single, widowed, divorced or separately taxed taxpayer who maintains an independent household alone with a minor child or a child undergoing training or studying, for whom he/she provides full support
- 0.5 for each minor child, apprentice or student, for whom the taxpayer provides full support. No more than one share of 0.5 per child may be granted, regardless of the family situation.
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