Maintenance indexation for 2021
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.
Maintenance payments and the Covid-19 crisis
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
30 % tax ruling and its effects on maintenance
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
Maintenance indexation for 2020
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 %. Updated information on the current indexationRead more
Lower tax deduction for spousal maintenance in The Netherlands from 2020
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