Where should the pension/alimony paid to the divorced spouse for the children be indicated?

In the "Children" form, uncheck the box "The child was part of my household" and then indicate the annual amount of maintenance fees you have paid.

Maintenance and education costs are broadly defined and cover:

• Accommodation, food and clothing: everyday expenses necessary for daily life.
• Medical care: consultations, medicines and other healthcare.
• Leisure and personal expenses: leisure activities, gifts, pocket money, etc.
• Education and learning: school fees, school supplies and other training-related costs.

For the 2024 tax year, the allowance was capped at 4.422€ per year per child.

For the tax years 2017 to 2022, the allowance was capped at 4.020€.

Updated on: 05/01/2026