Spousal support

What is spousal maintenance?

Spousal maintenance is a contribution toward the living expenses of the ex-partner who cannot provide for their own income after the divorce. The law requires the other partner to contribute temporarily so that the transition to financial independence can be made gradually.

Spousal maintenance most often plays a role in marriages or registered partnerships where one of the partners worked less due to caregiving duties or a career break. The division of roles during the marriage is one of the factors the court or mediator considers when determining need.

Spousal maintenance has a different purpose than child support. Child support is a contribution toward the costs of care and upbringing of the child. Spousal maintenance is intended solely for the maintenance of the ex-partner themselves.

How is the amount of spousal maintenance determined?

The amount of spousal maintenance is calculated based on two factors: the recipient’s need and the payer’s financial capacity. Judges and lawyers use the Trema standards for this, which are the national calculation guidelines of the Maintenance Standards Expert Group. The lower of the two outcomes determines the final amount.

You can read more about the calculation method, the Trema standards, and the ‘jus’ comparison on the page calculating spousal maintenance.

Hoe wordt partneralimentatie vastgesteld?

Spousal maintenance can be established in three ways: by mutual agreement in a covenant, through mediation, or by the court following a petition procedure. The appropriate route depends on the degree of agreement between the parties and the complexity of the financial situation. In many cases, a combination is used, where mediation or consultation precedes judicial confirmation.

Would you like to have the principles of a calculation assessed for your situation? Schedule a consultation with one of our lawyers.

How long does the spousal maintenance obligation last?

Since January 1, 2020, the Spousal Maintenance Revision Act has been in effect, which has reduced the maximum duration from twelve to five years in most cases. There are three statutory exceptions to this main rule and a hardship clause for distressing cases:

• Marriage shorter than five years without children: the maintenance duration is equal to the duration of the marriage.
• Marriage longer than fifteen years where the recipient reaches the state pension age within ten years: the term can extend until the state pension age.
• Care for children under the age of twelve: the maintenance obligation in principle continues until the youngest child turns twelve; in these cases, the total duration can therefore reach a maximum of twelve years.

The maintenance obligation ends by operation of law upon the recipient’s remarriage or long-term cohabitation (Article 1:160 of the Dutch Civil Code), upon the expiration of the agreed or court-ordered term, or upon a court-ordered change of circumstances.

Can spousal maintenance be adjusted later?

Spousal maintenance can be modified or terminated if there is a substantial change in circumstances after it has been established. The legal basis is found in Art. 1:401 of the Dutch Civil Code: anyone wishing to adjust a maintenance arrangement must demonstrate that the situation was incorrectly established at the time or that a relevant change has occurred since then. Examples include a significant loss of income, disability, retirement, or the recipient cohabiting on a long-term basis.

The procedure, grounds, and tax consequences of a modification are detailed on the page modifying or terminating spousal maintenance.

How does the annual indexation work?

Pursuant to Art. 1:402a of the Dutch Civil Code, spousal maintenance is automatically adjusted annually according to the statutory indexation percentage, unless the parties explicitly exclude this in their covenant. The percentage is determined annually by the ministry and takes effect on January 1. The indexation applies to both spousal maintenance and child maintenance and also applies to foreign maintenance decisions collected in the Netherlands.

Overdue indexation can be claimed up to five years back. More about adjustments and procedures can be found at modifying or terminating spousal maintenance.

What are the tax consequences of spousal maintenance?

Paid spousal maintenance is deductible in income tax under certain conditions as a personal deduction. The recipient reports the received maintenance as taxable income in Box 1. Child support is not deductible and not taxable. For higher incomes, the deduction is capped at the basic rate; in 2026, this is a maximum of 37.56%. The net cost of spousal maintenance can therefore turn out differently than the gross amount suggests.

The deduction applies exclusively to payments based on a statutory maintenance obligation, recorded in a court order or in a notarial or written settlement agreement. Voluntary payments without a legal basis are not deductible. If you have questions about the tax consequences in your situation, it is advisable to consult a tax advisor in addition to legal advice.

What if spousal maintenance is not paid?

If the partner obligated to pay maintenance does not pay, there are two routes. Through consultation or mediation, an attempt can be made to reach a payment arrangement. If that fails, the maintenance creditor can engage the LBIO. The LBIO (National Maintenance Collection Agency) is a government agency that takes over collection upon request and uses enforcement measures if necessary, such as attachment of wages or benefits.

In the event of a payment arrears, the court can also be requested to take additional measures. The LBIO operates on the basis of treaty relations; in a completely foreign situation, other collection routes are required. A lawyer can assess which route is most effective in your situation and whether there is reason to simultaneously file a modification request.

Spousal maintenance in international divorce

In a divorce with an international component, for example, if a partner lives abroad, has a different nationality, or the marriage was concluded abroad, additional regulations apply. The EU Maintenance Regulation (No. 4/2009) and the Hague Protocol (2007) determine which court has jurisdiction and which law applies to the maintenance obligation.

In most cases, the court in the country where the recipient habitually resides has jurisdiction, and the law of that country applies. This also means that litigating before a Dutch court can lead to the application of foreign maintenance law if the applicable law under the Hague Protocol refers to another legal system. For expats in the Netherlands or Dutch nationals abroad, this is analyzed in advance. Early legal advice is important because the choice of court and applicable law can have a major impact on the outcome.

More information about cross-border divorce cases can be found on the international family law page.

Common situations in spousal maintenance

1. Consultation and formalization in a settlement agreement

In many situations, parties reach clear agreements on spousal maintenance through consultation or mediation. The agreements are recorded in the divorce settlement agreement and ratified by the court. This offers both parties certainty and prevents subsequent discussion.

2. Legal proceedings at the court

If consultation is unsuccessful, the court establishes the amount and duration via an order. The court weighs capacity to pay, need, and the recipient’s obligation to seek employment. A lawyer drafts the petition, guides the hearing, and can file an appeal if the outcome is contested.

3. Modification request after a significant change in circumstances

When the financial situation of one of the parties changes significantly, the established maintenance may have become too high or too low. A lawyer maps out the current capacity and need and guides you, through consultation or legal proceedings, toward an appropriate adjustment.

4. International maintenance obligation

When one of the partners has moved abroad or lives there, a cross-border maintenance situation arises. The applicable regulations and competent court must be determined before legal proceedings or an adjustment can be initiated.

Practical examples

Unequal income position after marriage with caregiving duties

The central legal question in this case concerned the level of marriage-related need after a long-term marriage in which one of the partners had taken on caregiving duties. Due to the career break, there was a significant income difference between the ex-partners. The calculation required a careful weighing of the lost earning capacity, current expenses, and the extent to which the receiving partner could contribute to their own income. We guided the client in substantiating the need for maintenance and assessing the other party’s capacity calculation.

Modification request after a significant change in circumstances

The legal question in this case was whether a significant drop in income as a result of business termination constituted a substantial change in circumstances justifying an adjustment of the maintenance obligation. The assessment required an analysis of the current financial position, whether the drop in income was voluntary, and whether the maintenance debtor had met their obligation to seek employment. We substantiated the modification request with current financial data and guided the consultation with the other party.

Cross-border maintenance obligation

In a case with international elements, the central question was which law applied to the existing maintenance obligation after one of the partners had moved to another EU country. The applicable regulation and the Hague Protocol (2007) determined the framework. We mapped out the jurisdictional question and the applicable law and determined which procedure was most appropriate for the client’s circumstances.

Wilt u weten wat in uw situatie mogelijk is? Plan een adviesgesprek met een van onze advocaten.

Written by Carla Simmelink, family law attorney at Simmelink Lawyers.

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