Useful in determining child support is to see to it that the child will not be worse off. Should you both come to an agreement with respect to the amount of child support, a judge will examine if this amount is acceptable and not too low. Should you not come to an agreement with respect to child support then the judge will determine the child support based on income and fixed costs.

In general after a divorce children live with one of their parents. The parent not taking care of the children is obliged to take care for them financially. This is done by paying a certain amount of child support. The obligation to child support needs to be fulfilled until the child can be financially independent or has reached the age of 21 years. Whether or not child support is required for children between the age of 18 and 21 depends on the fact whether or not these children are able to sustain themselves. In case of a physical or mental disability parents might also be obliged to support their children financially at the age of 21 years and older. You and your (ex-) partner can agree upon the amount of child support, but when under aged children are involved the judge will always review the amount the both of you have agreed upon. It is also important that the agreements on child support are written in a document.

Should you not be able to come to an agreement, a judge will determine the amount of child support. The judge will also determine when payment needs to be done and which conditions need to be met.

When determining the amount of child support it is very important that the child is as less worse off as possible.
The judge determines the amount of child support in three steps:

• determining the costs a child has
• determining the family income
• determining the financial capacity

Paid child support is not deductable. Nevertheless, it is possible to mention a certain amount spent on child maintenance as a personal deduction. If you spend in 2011 at least €408 per quarter/ €136 per month on maintenance (food, clothing, sports) for a child younger than 30 years, this deduction can be applicable.

For the conditions and further information you can contact the Dutch Tax Authorities. The Dutch Tax Authorities can  pay extra attention on the deduction Expenses on maintenance children younger than 30 years (i.e. 'Uitgaven voor levensonderhoud kinderen jonger dan 30 jaar'). This means that you can be approached with questions to check if you are entitled to use these deductions and if the amount of deduction has been calculated correctly. You will receive a questionnaire of the Dutch Tax Authorities. You might be asked to explain why you were not entitled to a child allowance or why your child was not entitled to student grant (studiefinanciering). You can also be asked to show invoices or proofs of payments referring to the costs of child maintenance.

Please note that as of January 1st, 2012 the age of the child with respect to child maintenance as a personal deduction has been lowered from 30 years to 21 years.

No, in contrary to partner alimony child support is not taxable for the parent who takes care of the child.

Yes, but the duration of the obligation for payment of child support equals the duration of joint parenthood.