French Sworn Statement of Child Support Payment
Sworn statement template confirming payment of child support (alimony) in France, for CAF, tax office, or court, referencing the court ruling.
What is an attestation de pension alimentaire used for?
This sworn statement (attestation sur l'honneur) documents that maintenance payments have been made — or received — under a French maintenance obligation. It is most frequently required by the DGFiP to support a deduction on your annual déclaration de revenus, by the CAF to assess entitlement to certain family benefits, or by a family court in custody or financial proceedings. Without it, you risk losing the deduction or being unable to substantiate your position if challenged by the administration.
Source: service-public.gouv.fr — Pensions alimentaires versées aux enfants : déduction des impôts · updated 2026
About this form
The attestation sur l'honneur de versement d'une pension alimentaire (sworn statement of maintenance payment) is a self-drafted document confirming amounts paid — or received — under a French maintenance obligation (obligation alimentaire). It is commonly required by the French tax authority (Direction générale des Finances publiques, DGFiP), the family-benefits office (CAF — Caisse d'Allocations Familiales), or a family court. Where a court order (jugement) originally set the maintenance amount, the statement references it directly. Under French tax law, maintenance payments to a dependent minor, an adult child, an ex-spouse, or a parent are generally deductible from the payer's taxable income and correspondingly treated as taxable income for the recipient. Because the DGFiP may ask you to substantiate any deduction entered on your déclaration de revenus (annual French income tax return), this attestation — supported by bank transfer records — is your primary piece of evidence in any audit or benefits review.
Worked example
Paul, a French tax resident, pays his ex-wife 300 € per month in court-ordered maintenance (pension alimentaire) for their daughter, in accordance with their jugement de divorce. At year-end, he drafts an attestation sur l'honneur stating that he paid a total of 3,600 € over calendar year 2025, referencing the court order by name and date. He dates and signs the statement, attaches twelve monthly bank transfer records (relevés de virement), and enters the 3,600 € in the relevant box of his déclaration de revenus — reducing his taxable income accordingly. He retains all documents for at least three years in case of a contrôle fiscal.
How to fill out the form
- State the full identity of both parties: the payer (débiteur — the person making the payments) and the recipient (bénéficiaire), including names, addresses, and national identification details where available.
- Specify the family relationship (minor child, adult child, ex-spouse, or parent/ascendant) and, where applicable, cite the court order (jugement) — including the court name, date, and reference number — that established the maintenance obligation and amount.
- Set out the amount paid, the frequency (mensuelle — monthly, or annuelle — annual), and the precise period covered (e.g., 1 January to 31 December 2025), ensuring the total is consistent with your bank records.
- Date and sign the statement as an attestation sur l'honneur (sworn on honour) — this is your personal legal declaration. Retain copies of all payment evidence (relevés de virement — bank transfer records, or signed receipts) alongside the signed attestation.
- Attach the completed attestation to your déclaration de revenus for a tax deduction claim, to a CAF benefits application, or to any legal or court proceedings, according to the specific purpose for which it has been requested.
Good to know
- Maintenance paid under a French obligation alimentaire is deductible from the payer's taxable income and taxable for the recipient in the same amount. Both parties must report the relevant figures on their annual déclaration de revenus — the deduction is never applied automatically.
- For an adult child (enfant majeur) not attached to your tax household, the deduction is capped at 6,855 € per child for 2025 income (revised annually). For a minor child already counted as a dependent, a different tax mechanism applies and this specific cap does not apply.
- Keep bank statements or wire-transfer receipts (relevés de virement) for at least three years after filing — the DGFiP may request proof during a contrôle fiscal (tax audit). The attestation alone is not sufficient; documentary payment evidence is always required.
Frequently asked questions
What is an attestation de pension alimentaire used for?
This sworn statement (attestation sur l'honneur) documents that maintenance payments have been made — or received — under a French maintenance obligation. It is most frequently required by the DGFiP to support a deduction on your annual déclaration de revenus, by the CAF to assess entitlement to certain family benefits, or by a family court in custody or financial proceedings. Without it, you risk losing the deduction or being unable to substantiate your position if challenged by the administration.
Are maintenance payments tax-deductible in France?
Yes. Payments made under a French obligation alimentaire — whether set by a court or voluntarily agreed — are deductible from the payer's taxable income, provided they can be evidenced. The same amounts are correspondingly taxable income for the recipient. Both parties must report the relevant figures on their annual déclaration de revenus. The deduction is not automatic: you must enter it in the correct box and be ready to justify it with this attestation and supporting payment records.
What is the deduction cap for an adult child?
For an adult child (enfant majeur) not attached to your tax household, the maintenance deduction is capped at 6,855 € per child for 2025 income — a ceiling revised upward each year in line with inflation. If the adult child is still listed as a dependent on your tax return, the standard household deduction mechanism applies instead, and this specific cap does not apply. Always verify the current threshold on impots.gouv.fr before filing your return.
Is the attestation alone sufficient as proof?
No. The attestation sur l'honneur is a declaration made on your own honour — it is not a certified or notarised document. If the DGFiP conducts a contrôle fiscal (tax audit) or the CAF requests supporting documents, you must also produce bank statements or transfer receipts (relevés de virement) covering the full period and, where applicable, a copy of the court order (jugement). The attestation summarises the arrangement; the payment records are the legal proof.
Can I deduct voluntary payments made without a court order?
Yes, in certain cases. Voluntary payments to a parent (ascendant) or an adult child in genuine need may be deductible if the conditions of the obligation alimentaire — set out in Articles 205 to 211 of the French Civil Code (Code civil) — are met and the payment is proportionate to the payer's means. Without a court order, this attestation becomes even more critical, as it is often the only formal documentary trace of the arrangement.
Does this apply if the recipient lives outside France?
The French tax treatment follows the payer's tax residence in France, regardless of where the recipient lives. If you are a French tax resident paying maintenance to a child or ex-spouse abroad, you may still claim the deduction — but the cross-border dimension adds complexity. Bilateral double-taxation treaties may affect how the recipient is taxed in their country of residence. For any cross-border maintenance arrangement, consult a French tax adviser (conseiller fiscal) before filing.
Official sources
Updated on 2026-06-25
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