1. Introduction: What is Alimony and Why is it Important
Alimony payments are legal payment obligations that arise after a divorce, the termination of a registered partnership or a relationship breakdown. They are intended to guarantee the maintenance of children and ex-partners. Whether you are paying maintenance or receiving it, it is essential to know your rights and obligations. This guide provides a comprehensive overview of child maintenance and spousal maintenance, the methods used to calculate them, the legal procedures that apply when you divorce, and the tax implications when filing your income tax return.
We cover the definitions of both types of maintenance, the current calculation methods according to the Trema standards, important changes since 2020, and practical steps for determining maintenance. This information helps divorced parents, ex-partners and solicitors to make clear agreements about maintenance together. It is very important to make a clear agreement about the duration and amount of maintenance before or during the divorce, so that legal problems are avoided and the well-being of all involved is protected.
2. Understanding Maintenance: Key Concepts and Definitions
2.1 Key Definitions
Child support is the contribution that a parent pays for the maintenance and upbringing of the children after a divorce. Usually, the parent who cares for the child most of the time receives child support from the other parent. This obligation generally applies until the child reaches the age of 21 or becomes independent, for example by working or studying with their own income. The court can determine child support, but parents can also make mutual agreements.
Spousal support is financial support that an ex-partner receives when they do not have sufficient income to support themselves. Since 1 January 2020, this has been limited to a maximum period of five years, unless there are exceptions, for example in the case of long-term marriages or special circumstances. If the marriage or registered partnership lasted less than 10 years, the ex-partner receives maintenance for half the duration of the marriage or partnership.
Other important terms that you will often encounter are maintenance contribution (a synonym for alimony), alimony obligation (the legal obligation to pay alimony), and financial capacity (the ability of the paying party to pay alimony). Every parent is financially responsible for their child, even after a divorce.
2.2 Legal Frameworks
The rules governing maintenance are laid down in the Civil Code, specifically in Book 1. This sets out when maintenance is intended and under what conditions it can be determined. If no agreements have been made about the duration of the maintenance, there is no time limit. A solicitor can help you make agreements or apply for maintenance. A mediator can also play a valuable role in reaching mutual agreements between ex-partners.
The Trema standards are national guidelines used to calculate maintenance payments. These standards are indexed annually and adjusted to the economic situation. A solicitor often records the agreements on maintenance in the divorce agreement, so that both parties are clear about their rights and obligations.
3. Why Maintenance Payments are Crucial after Divorce
Alimony is essential to protect the interests of children and to prevent poverty after a divorce. Research shows that approximately one in three divorces results in spousal support, while in almost all cases involving minor children, child support is determined. It is important to pay alimony according to the agreements made, as this is a legal obligation.
Statistical data show that the average child support varies between £150 and £400 per month per child, while spousal support averages between £300 and £800 per month. Approximately 85% of all maintenance payments are child maintenance. Unfortunately, in approximately 15% of cases, maintenance payments are delayed, which can lead to financial problems for the recipient and sometimes requires additional legal action.
Well-regulated maintenance payments ensure that children can continue their normal lives and that ex-partners have time to become financially independent, which contributes to a stable situation after the divorce.
4. Comparison table: Child support vs. spousal support
| Aspect | Child support | Spousal support |
|---|---|---|
| Duration | Up to age 21 or independence | Maximum of 5 years (since 2020) |
| Conditions | Minor child, parenthood | Marriage, insufficient income |
| Calculation | Trema standards + financial capacity | Needs + financial capacity |
| Termination | 21 years of age, independence, adoption | 5 years, remarriage, cohabitation |
| Tax deductible | Only in special cases | Yes, maximum 36.97% (2024) |
| Indexation | Annually according to CBS | Annually according to CBS |
This table provides a clear overview of the main differences and similarities between child maintenance and spousal maintenance. For example, child maintenance usually lasts until the child reaches the age of 21, while spousal maintenance has been limited to a maximum of five years since 2020, unless there are exceptions.
5. Step-by-Step Guide to Arranging Maintenance Payments
Step 1: Determine the Type of Maintenance
Before you start arranging maintenance, it is important to determine which type of maintenance applies.
For child support, ask yourself the following questions:
- Are there children under the age of 21?
- Who has primary custody of the children?
- What are the care arrangements, for example, how often are the children with the other parent (weekends, holidays)?
- Which parent has the higher income?
For spousal support, it is important to know:
- How long did the marriage or registered partnership last?
- What are the incomes of both partners?
- Can the ex-partner support themselves independently?
- Are there any special circumstances, such as illness or age, that play a role?
- If the financial situation of the maintenance recipient deteriorates, the court may be asked to extend the period of maintenance.
- How long did the marriage or registered partnership last?
- What are the incomes of both partners?
- Can the ex-partner support themselves independently?
- Are there any special circumstances, such as illness or age, that play a role?
Step 2: Calculate the amount of maintenance
The calculation of maintenance depends on the type.
For child support, use the Trema standards. Determine the net income of both parents and calculate the financial capacity according to the tables. The amount is then divided based on income and the number of care days. Child support is determined based on various factors and cannot be easily calculated. The child-related budget and any allowances are also taken into account.
For spousal maintenance, the needs of the ex-partner, i.e. the desired standard of living, and the financial capacity of the paying partner, i.e. their income minus their own expenses, are taken into account. The difference between the needs and the financial capacity determines the amount of maintenance.
There are various tools you can use for the calculation, such as the Nibud maintenance calculation tool, the Trema standards calculation module, and legal software that solicitors often use.
Step 3: Recording and monitoring
Once the amount has been calculated, it is important to record the agreements properly. This can be done via a divorce agreement at the notary, a court ruling after a request, or a parenting plan for child maintenance.
In addition, you should pay attention to the following on an annual basis:
- Checking the indexation according to the CBS price index
- Keeping track of changes in income
- Automating payments via the bank
- Engaging a solicitor in the event of changes in the situation
By following these steps, you can avoid misunderstandings and ensure that maintenance payments run smoothly.
6. Tax and Maintenance: Tax Consequences for the Payer and Recipient
If you pay or receive maintenance, this has a direct impact on your income tax. It is therefore important to know how to include maintenance in your tax return and what you need to take into account, so that you do not encounter any surprises.
6. Avoiding Common Mistakes in Alimony
It is important to avoid some common mistakes when arranging alimony:
Mistake 1: Forgetting annual indexation
Alimony amounts must be adjusted each year in line with CBS figures. Without indexation, the recipient’s purchasing power decreases, which can lead to financial problems.
Mistake 2: Stopping child maintenance at 18
The legal obligation for child support usually applies until the child reaches the age of 21, especially if the child is still studying or does not have their own income. Stopping at the age of 18 can have legal consequences.
Mistake 3: Not deducting spousal support in your tax return
Since 2024, you can deduct spousal support up to a maximum of 36.97% of the amount, provided your income is above a certain threshold. This can result in a significant tax benefit.
Pro Tip: Set up automatic payments and check the indexation annually. Keep all proof of payment for your income tax return and inform your ex-partner in good time of any changes in income.
7. Practical example: Alimony arrangement for the Van der Berg family
To clarify the theory, let’s look at the situation of the Van der Berg family.
The parents have been married for 12 years and have two children aged 12 and 16. The father earns €70,000 gross per year, the mother €30,000 gross. There is a co-parenting arrangement whereby the children spend 60% of their time with their mother and 40% with their father. The mother works part-time but would like to increase her hours.
The maintenance is calculated as follows:
| Type | Calculation | Amount per month |
|---|---|---|
| Child support | According to Trema standards: €175 per child under a 60/40 arrangement | £350 |
| Spousal support | Affordability €1,200, requirement €800 = €600 for 6 years | £600 |
| Total | €950 |
From a tax perspective, this means an annual maintenance payment of £11,400 for the father. He may deduct spousal maintenance from his income tax return, provided that the conditions are met (such as a written agreement and actual payment). Due to the deductibility of spousal support (maximum 37.48% in 2025), he receives a tax benefit of approximately £4,273. The net cost to the father is therefore £7,127 per year.
The result is that both parents maintain a reasonable standard of living, the children are affected as little as possible by the divorce, and the mother is financially independent after six years.
8. Frequently asked questions about maintenance payments
Q1: How long do I pay child support?A1: You pay child support until the child turns 21 or becomes independent. This also applies during studies, unless the child has a full income of their own.
Q2: Can spousal support be adjusted?A2: Yes, in the event of a significant change in circumstances, such as a change in income, health problems or a new relationship, the court may change or terminate the amount. A solicitor can help you with this.
Q3: What happens if my ex-partner enters into a new relationship?A3: Cohabitation may be a reason to terminate spousal support, but child support will always continue. The court will assess this on a case-by-case basis.
Q4: Is maintenance tax deductible?A4: Spousal maintenance is deductible up to a maximum of 36.97% in 2024, depending on your income. Child maintenance is only deductible in exceptional cases, such as foster children or adoption.
Q5: What if my ex-partner does not pay?A5: You can ask for help from the LBIO (National Maintenance Collection Agency) or engage a bailiff. A solicitor can also take legal action to enforce the payments.
After reading these frequently asked questions, do you still have questions about maintenance or do you need legal assistance? Please feel free to contact us.
9. Conclusion: Key Points about Maintenance Payments
Alimony is an important part of the settlement of a divorce or dissolution of a registered partnership. Child support is mandatory until the child reaches the age of 21 and is calculated according to the Trema standards. Since 2020, spousal support has been limited to a maximum of five years, depending on the duration of the marriage and the financial situation of the ex-partners.
Don’t forget to index the maintenance amounts annually according to the CBS price index. Spousal maintenance is tax deductible, which can be an important advantage when filing your income tax return. If your situation changes, it is wise to consult a solicitor, mediator or notary in good time for advice.
Would you like to get started yourself? Download an alimony calculation tool to calculate your situation, or contact a specialist family law solicitor. Good agreements about alimony help prevent conflicts and protect the well-being of you, your ex-partner and, above all, the children.
With this comprehensive guide to maintenance in the Netherlands, you will be well prepared to arrange child maintenance and spousal maintenance. Do you have any questions or need help? Do not hesitate to consult a family lawyer from Law & More who can help you make the right agreements and record them. This will ensure that everyone gets what they are entitled to and that life after the divorce runs as smoothly as possible.