Deducting maintenance payments
One child never opening two advantages at once, shared residence closing the deduction, a 6 855 € ceiling per adult child that doubles in two precise cases, and support to an elderly parent with no ceiling but strict evidence. Three modules on the symmetry between who pays and who declares. Explanations and sources are free to read.
Foundational3 modules25 minModule 1 free to read
2026 rules — verified on September 12, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell maintenance for a minor apart from maintenance for an adult child
- Know what difference a court order makes
- Identify the situations that rule out any deduction
- Understand the symmetry between payer and recipient
- Know the two conditions that open the entitlement
- Apply the ceiling matching the household's situation
- Understand what changes when the child lives with you
- Know what the child must declare on their own side
- Identify the relatives opening a right to deduct
- Check the three substantive conditions required
- Choose between the real amount and the flat deduction
- Avoid the combination that is expressly ruled out
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountMaintenance paid for a childWhat you will be able to do
- Tell maintenance for a minor apart from maintenance for an adult child
- Know what difference a court order makes
- Identify the situations that rule out any deduction
- Understand the symmetry between payer and recipient
- Module 29 minIncluded in the full courseThe ceilings for an adult childWhat you will be able to do
- Know the two conditions that open the entitlement
- Apply the ceiling matching the household's situation
- Understand what changes when the child lives with you
- Know what the child must declare on their own side
- Module 39 minIncluded in the full courseMaintenance paid to a parent or grandparentWhat you will be able to do
- Identify the relatives opening a right to deduct
- Check the three substantive conditions required
- Choose between the real amount and the flat deduction
- Avoid the combination that is expressly ruled out
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.
Already purchased? Download your handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.