Reader question: Is maintenance money for Thai tax deductible in Belgium?

Parents, children, grandparents and parents-in-law who want to claim alimony must demonstrate that they are in need (art. 208 DCC). This means that they cannot get by without help. Their neediness must be involuntary. A perfectly healthy son or daughter who refuses to go to work will not have an easy time convincing a judge of his or her right to alimony.

List of conditions
The following four conditions must be met simultaneously:

1. the benefit must be paid for the performance of a maintenance obligation
on the basis of the Civil or Judicial Code;
2. the recipient of the benefit may not be part of the family of the
person who pays the benefit;
3. the benefit must be paid regularly;
4. the payment of the benefit must be accompanied by supporting documents
responsible.

Is not deductible, the maintenance payment paid for children over which the parents exercise joint parental authority, over which they have joint custody and over which the tax benefits for dependent children are divided between them.

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What is meant by “maintenance obligation”?

The maintenance obligation exists under certain conditions in relation to:
spouses, ex-spouses, legal cohabitants;
children, grandchildren;
adopted and fully adopted children and their adopters;
parents, grandparents;
daughters-in-law, sons-in-law, parents-in-law;
foster children and foster parents.

On the other hand, the maintenance obligation does not exist between side relatives (brothers, sisters,
uncles, aunts, etc.).

The maintenance obligation requires a state of indigence of the transferee, except
of the minor or adult children still studying for whom the
maintenance obligation constitutes a general obligation.