Income Tax - Child Support

You must declare the pension you received.

For his part, the person who pays you this pension can deduct it from his income, under certain conditions.

You must report only the amount for which it can benefit from this deduction.

For example, the pension paid to a child of full age is deductible up to €6,855.

If the pension exceeds the amount deducted from the income of the person who pays it, you do not have to declare the surplus.

You can benefit from the following advantages:

• Deduction of certain expenses
• Abatement from 10%.

In some situations, you can deduct certain expenses incurred in collecting them from the amounts received (for example, court costs incurred for the payment or revaluation of a pension).

The tax authority automatically applies a abatement from 10% of the total amount of pensions declared by your tax home.

The amount of the allowance shall be within the following range:

• Minimum: €454 per pensioner
• Maximum: €4,439 by tax home.

If you're of age, infirm and without resources, you do not have to declare the pension paid by your parents to pay your costs of stay in a hospital establishment.

You must declare yourself the child support payments you received.

These amounts are never entered on the pre-filled tax return sent to you by the tax authorities.

You must indicate them in the "Pensions, retirements, annuities" section, line "Maintenance payments received".

The declaration of income via the internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2026 return of 2025 income is complete.

The 2027 2026 tax return will begin in April 2027.