When the partnership ends
For married couples, fiscal partnership ends when the divorce is registered, or earlier if you stop living together and one of you files for divorce. You can then each file individually.
The house
The person who stays keeps the mortgage interest deduction for their share. The person who moves out can keep deducting their share of the interest for up to two years while the ex-partner still lives in the home. Buying out your ex-partner with a new loan counts as a new home loan with its own rules.
Alimony
- Partner alimony
- Deductible for the payer, taxable income for the receiver.
- Child support
- Not deductible and not taxed.
Benefits
With one income instead of two you may now qualify for healthcare, rent or childcare allowance and a higher child-related budget. Single parents get an extra amount on top of the child-related budget. Update Mijn toeslagen straight away.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.