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Belgium Marriage and Divorce Tax Guide

the Belgian tax implications of marriage, legal cohabitation, and divorce — Belgium uses a household-based taxation system for married couples and legal cohabitants. The guide covers: the joint tax assessment (de "gezamenlijke aanslag" / l'"imposition commune" — married couples and legal cohabitants (wettelijk samenwonend / cohabitant légal) are taxed jointly on their combined income; the tax calculation is based on the "huishouding" / "ménage" concept — the income of both partners is aggregated, and the tax is divided proportionally; the joint assessment can result in a lower overall tax if one partner has a higher income and the other has the personal allowance transferred), the legal cohabitation regime (the "wettelijke samenwoning" / "cohabitation légale" — since 2007, legal cohabitants are treated as a household for tax purposes, with the same joint assessment regime as married couples; the partnership is registered at the municipality via the "verklaring wettelijke samenwoning" / "déclaration de cohabitation légale"), the transfer of the personal allowance (the "overdraagbaarheid van de belastingvrije som" — if one partner has insufficient income to use their full personal allowance, the unused portion can be transferred to the other partner, up to a maximum of €4,260 in 2026), the alimony and maintenance payments (the "onderhoudsgeld" / "pension alimentaire" — the periodic payments from one former spouse to another are deductible for the payer (up to 80% of the gross alimony, capped at the net taxable income of the payer) and taxable for the recipient at the progressive rates (25–50%), the lump-sum alimony (the "eenmalige uitkering" / "prestation compensatoire unique" — the capital transfer at divorce — the payer cannot deduct the lump sum; the recipient is not taxed on the lump sum if it is a capital transfer rather than periodic payments), the divorce year (the year of divorce is split — the partners must file separate tax returns for the period after the separation; the joint assessment applies only for the period up to the date of legal separation), the inheritance tax on marital assets (the spousal exemption — the surviving spouse inherits the first €15,000–€250,000 tax-free depending on the region — Flanders: €200,000 exemption for the surviving spouse; Wallonia: €12,500 exemption; Brussels: €15,000 exemption), and the gift tax between spouses (gifts between spouses or legal cohabitants are subject to 3–7% gift tax depending on the region and the asset type).

Marriage and divorce have significant tax implications in Belgium — the choice of matrimonial property regime and the timing of the legal separation can affect the tax bill. All amounts in Euros (EUR). For related reading, see our Personal Tax Guide →, Inheritance and Gift Tax Guide →, and Property Tax Guide →.

Joint Tax Assessment and Household Taxation

  • Gezamenlijke aanslag / Imposition commune: Married couples and legal cohabitants are subject to a joint tax assessment — their combined worldwide income is aggregated, and the tax is calculated on the total. The tax is then divided between the partners proportionally (based on each partner's share of the total income). The joint assessment offers two main advantages: (a) the transfer of the personal allowance — if one partner has insufficient income to use their personal allowance (the "belastingvrije som" / "quotité exonérée" — €10,160 in 2026, plus the partner's supplement), the unused portion can be transferred to the higher-earning partner, (b) the marital bonus (the "huwelijksquotiënt" / "quotient conjugal") — a tax credit for low-income partners (the partner with lower income may transfer up to 30% of their professional income, capped at €4,260, to the higher-income partner for tax purposes, to take advantage of the lower marginal tax bracket). The marital bonus is being phased out (reduced by 25% each year from 2024) and will be fully abolished by 2027.
  • Legal cohabitation (wettelijke samenwoning / cohabitation légale): Legal cohabitants (registered partners) are treated identically to married couples for tax purposes from the date of the registration at the municipality. The registration requires: (a) a "verklaring wettelijke samenwoning" / "déclaration de cohabitation légale" filed at the municipality, (b) both partners must have their main residence at the same address, (c) the partnership must not be a close relative (parent-child, siblings). The joint assessment applies from the date of registration. The partnership can be terminated by: (a) a joint declaration at the municipality, (b) a unilateral declaration (served by a bailiff), (c) marriage (the legal cohabitation ends automatically).

Divorce Tax — Alimony and Maintenance

  • Periodic alimony (onderhoudsgeld / pension alimentaire): Periodic alimony payments made to a former spouse (after a divorce or legal separation) are: (a) deductible for the payer (max 80% of the gross alimony, deducted from the payer's taxable income, subject to the payer's net income cap), (b) taxable for the recipient (the alimony is taxed at the progressive personal income tax rates (25–50%), with a basic exemption of €4,260 per year). The alimony must be: (i) a periodic payment (monthly, quarterly), (ii) paid pursuant to a court order or a written agreement approved by the court, (iii) intended for the maintenance of the former spouse (not the children — child maintenance has a different tax treatment). The alimony must be paid in cash to a bank account — payments in kind (house, car) are not deductible.
  • Child maintenance (kinderbijslag / pension alimentaire pour enfants): Child maintenance payments (the "onderhoudsbijdrage voor kinderen" / "contribution alimentaire pour enfants") are: (a) deductible for the payer if the child is not part of the payer's household (the child lives with the other parent), (b) not taxable for the recipient (the recipient does not report the child maintenance as income). The maintenance must be: (i) paid pursuant to a court order or an agreement, (ii) for the child's living expenses, education, and healthcare. The deduction is limited to the actual costs incurred.
  • Divorce year — separate returns: The year of the divorce (the legal separation — the "echtscheiding" / "divorce") results in a split tax year: (a) the partners file separate tax returns for the period after the legal separation, (b) the joint assessment applies only for the period up to the date of the legal separation, (c) the income earned before the separation is allocated between the partners proportionally. The split is based on the date of the divorce decree (the "echtscheidingsvonnis" / "jugement de divorce") — not the date of the application. The partners must inform the FOD Financiën / SPF Finances of the divorce through the annual tax return.

Matrimonial Property Regime and Tax

  • The three regimes: Belgian matrimonial property law offers three regimes: (a) the "wettelijk stelsel" / "régime légal" (the default — community of property for income and assets acquired after marriage, excluding gifts and inheritances), (b) the "scheiding van goederen" / "séparation de biens" (separation of property — each spouse retains their own assets and income), (c) the "algehele gemeenschap" / "communauté universelle" (universal community — all assets joint). The choice of regime affects: the division of income for tax purposes, the deductibility of mortgage interest, the gift and inheritance tax planning. The regime is chosen in the marriage contract (the "huwelijkscontract" / "contrat de mariage") signed before a notary before the marriage.
  • Tax implications of the regime: Under the "wettelijk stelsel" (default) and the "algehele gemeenschap": (a) the joint income is taxed together in the joint assessment, (b) the mortgage interest on the family home is deductible by both partners proportionally, (c) the capital gain on the sale of the family home is exempt. Under the "scheiding van goederen" (separation of property): (a) each partner reports their own income separately (but still subject to the joint assessment), (b) the mortgage interest is deducted by the partner who owns the property (or proportionally for joint ownership), (c) the capital gain on the sale of the family home is exempt regardless of the regime.

For the full personal income tax framework, see our Personal Tax Guide →. For the inheritance tax implications for spouses, see our Inheritance and Gift Tax Guide →. For the property tax and the mortgage deduction, see our Property Tax Guide →.

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