Student pension: tax deduction 2022
Student pensions (rent, tuition, electricity bills, food, etc.) that you pay to your student child are not deductible from your taxable income, if your child is attached to your tax household. If your child is detached from your tax household, and therefore makes his own tax return, you can then deduct all or part of the student pensions paid, within the limit of the ceiling re-evaluated each year by the tax authorities. Be careful, in the event of detachment of your child from your tax household, you lose the related tax half-share(s).
To detach your child for tax purposes or not?
As soon as he reaches majority, your child can file his own tax return. In this case, it will therefore no longer be attached to your tax household. But beware, this option is not compulsory, at least until the age of 25. It is up to you to define what is most advantageous for you, either the attachment to your tax household, or the deduction of the pensions paid. In the latter case, the pensions paid are income to be declared by your child on his tax return.
With the lowering of the family quotient, it is now often more advantageous for your student child to no longer be attached to your tax household. But it all depends on the amount of pensions you pay him.
Also read: Family quotient ceiling 2022
The tax deduction of a pension for an adult child is only possible if he is in need, that is to say if he cannot live normally with his only resources. This is generally the case when he is a student or unemployed.
You can then take into account the amounts you actually paid for their rent, food, clothing, care, etc.
If your child is not attached to your tax household for income tax, the pension you pay him may be deductible. You don't need to host it.
To read also: Student: attachment to the tax household of the parents, or not? Calculations
Unlike the attachment, there is no need to distinguish whether your child is over or under 25, student or not, disabled or not. However, the amount of the deductible pension is limited and varies according to your child's family situation.
In addition, you must be able to justify, at the request of your public finance center:
Support payments deducted are taxable in your child's name.
Ceiling of deductible pensions: €6,042 per child and per year. This limitation will be applied automatically by the tax services. The alimony deducted is taxable in the name of the beneficiary (except under certain conditions for disabled adult children).
| Student pensions | Deductibility ceilings |
|---|---|
| Student pensions paid without proof | €3,591 |
| Student pensions paid with proof | €6,042 |
| Student pensions paid with supporting documents (if you are raising your child alone) | €12,084 |
| Note: caps are not cumulative. Proof of student pension payments are requested by the tax services in the event of an audit. Bank transfers made must be marked "Student pension" in order to simplify your justifications with the tax authorities. Your bank statements will then be supporting documents. |
If your child is an adult and single:
This child support is considered income received by your child. He must declare it on his income statement, in the section alimony received, up to the amount allowed as a deduction (limited to €6,042 or €12,084).
In which boxes to indicate the amount of pensions paid to an adult child?
Whether your adult child is a student or not, and whatever his age (no limit at 25), the amount Spontaneous pensions paid (not dependent on a court decision) must be declared in box 6EL. (next boxes for your other adult children.)
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