Reform of the tax deduction for maintenance payments

Law of 18 December 2025

Legal news

1. Maintenance payments

Maintenance payments are sums of money paid regularly to another person, most often in the context of a divorce or separation, for example for the support of an ex-spouse or a child. The obligation to pay these payments may arise from a court decision or an agreement.

Before the reform, an amount of 80% of the sums paid as maintenance could be deducted from the taxable income of the person paying them.

2. Impact of the reform: gradual reduction of the deduction

The reform modifies the percentage of maintenance payments that can be deducted tax-wise by providing for a gradual reduction of this tax advantage over several years.

⚠️ Concrete impact : This means that over time, an increasingly significant portion of maintenance payments will remain taxable for the person making them.

4. To whom the deduction remains applicable

The law specifies that the tax deduction only applies if the maintenance payment is made to a person who resides :

·       in a Member State of the European Economic Area, or

·       in Switzerland.

Note : If the recipient resides outside these countries, the deduction is not allowed.

5. What the reform does not change

The reform :

·        does not remove the deduction of maintenance payments ;

·        does not change the obligation to pay maintenance when it is provided for by a judgment or an agreement ;

·        does not alter the civil rules relating to the amount of the maintenance/alimony contribution.

It concerns only the fiscal treatment, that is to say the way in which these amounts are taken into account in the calculation of tax.

6. In summary

The reform provides that :

·        the maintenance payments remain deductible,

·        but less and less over the years,

·        with a progressive application between 2025 and 2027,

·        and only when the beneficiary resides in the European Union, the European Economic Area or in Switzerland.