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Alimony in the form of benefits in kind and taxation with the ex-spouse [France]


In practice, the question arose as to whether alimony paid in the form of benefits in kind, and constituting the contribution to the maintenance and education of minor children, could be included in the income tax base of the spouse receiving it.


The Conseil d'État, in a recent decision of 5 July 2021, answered in the affirmative, deciding to include contributions for maintenance in kind in the income tax base, and thus to mirror the system applicable to maintenance payments made in cash.

However, it should be pointed out here that the Council of State has excluded alimony paid for a minor child living alternately with his parents.

Under these conditions, the minor child must also be included in the determination of the parents' family allowance.


Thus, the Conseil d'État decides that benefits in kind must be included in the taxable base for income tax due by the parent receiving the benefit in kind, notwithstanding the distribution of the family quota of both parents.


To be more concrete, in this case, the ex-husband was paying for his children's school fees, his ex-wife's housekeeper was paying for her children's school fees...


This note does not constitute legal advice, it is simply intended to keep you informed of the positive law.

Do not hesitate to contact us, we will be happy to discuss this topic with you and answer your questions in order to define and determine with you a tailor-made support.

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