Calculating spousal maintenance is notoriously difficult in The Netherlands. The working group that devises the maintenance regulations has been searching for ways to simplify the calculation for many years. The latest spousal maintenance changes for 2023 could now have a major effect on the amount of maintenance owed.
Every year, the Dutch government indexes all maintenance/ alimony obligations in line with inflation. The government has just announced that the maintenance indexation for 2023 will be 3.4 %.
The Dutch government has announced that all maintenance/ alimony obligations will be indexed by 1.9 % as per the 1st of January 2022. The indexation percentage is linked to inflation and announced at the end of November of each year.
Child maintenance is usually owed until the age of 21 in The Netherlands. However, a child legally reaches majority at 18. Who is therefore responsible for requesting maintenance for young adults once they reach the age of 18?
Expatriates regularly move around the world for their job and often receive additional allowances for this. Allowances are meant to compensate for differences in the cost of living in another country, costs of relocation, costs of education or loss of income by a partner due to relocation. But, if theRead more
The Dutch government has announced that all maintenance/ alimony obligations will be indexed by 3.0 % as per the 1st of January 2021. Maintenance indexation for 2021 and previous years is linked to inflation.
In the Netherlands, child and spousal maintenance are set based on the long-term earning capacity of the person owing maintenance. But what happens to maintenance payments if your earning capacity is impaired due to the Covid-19 crisis? The global economic effects of Covid-19 are likely to continue for the foreseeableRead more
If you are an expatriate working in The Netherlands, your employer may have requested a 30 % tax ruling for you from the Dutch Tax authority. This allows your employer to provide a maximum of 30 % of your salary tax free as an incentive to move to The Netherlands.Read more
Don’t forget to index your maintenance payments for 2020. You are legally obliged to index both child and spousal maintenance each year with an index linked percentage set by the Dutch Government. For 2020, the maintenance indexation percentage has been set at 2.5 %. Previous percentages The percentages for theRead more
In the Netherlands, maintenance paid by one ex-spouse to the other is tax deductible. Any tax deduction also forms an integral part of maintenance calculations. However, from 2020 onwards the tax deduction for spousal maintenance will be incrementally reduced. This may impact negatively on an ex- spouses ability to payRead more