{"id":4292,"date":"2026-04-16T04:00:00","date_gmt":"2026-04-16T04:00:00","guid":{"rendered":"im-66815"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T22:00:00","slug":"rate-measure-partner-alimony-tax-higher-than-deduction","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/tariefmaatregel-partneralimentatie-belasting-hoger-dan-aftrek\/","title":{"rendered":"Rate measure spousal maintenance: tax higher than deduction"},"content":{"rendered":"<p>To the extent a person's income from work and home without the deductions falls in the highest rate bracket, a lower rate applies to the deductions. This is called the rate measure. When imposing assessments, the inspector applies the rate measure to a man who pays alimony to his ex-partner in 2021 and 2022. This results in a rate adjustment of 6.5% (2021) and 9.5% (2022) in the top bracket.<\/p>\n<p>The husband argues that the maintenance expenditure should be deductible at the progressive rate, without applying the rate measure. After all, the payments are also taxed at a progressive rate with his ex. The court ruled that the rate measure follows directly from the law. Deviation is possible only in highly exceptional cases. The legislator explicitly considered the consequences of the rate measure, including the difference in rate for payer and recipient of partner alimony. The contention on discrimination and property rights is also rejected because the legislator has a wide discretion and the choices made are not unreasonable.&nbsp;<\/p>\n<p>Finally, the husband argues that the rules should not have been changed during an ongoing maintenance agreement. Leaving aside whether this is possible, this is not the case in this situation. The maintenance agreement was concluded in 2021, while the tariff measure was already introduced in 2020. The court concludes that the tariff measure was rightly applied.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Source: Zeeland-West Brabant District Court | case law | ECLI:NL:RBZWB:2026:1910 | 15-03-2026<\/div>","protected":false},"excerpt":{"rendered":"<p>To the extent that a person's income from work and home without the deductions is in the highest rate bracket<\/p>","protected":false},"author":2,"featured_media":4293,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4292"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4292\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4293"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}