8.4.2. Annuities for maintenance in favor of children paid by court decision

When the amount of child support annuities paid by court decision is lower than the general liquidable base, the general scale and the complementary scale will be applied separately to the amount of the alimony annuities and the rest of the general liquidable base. as long as they do not have the right to the minimum for descendants with respect to those children.

The parent who pays alimony annuities for the children and who is not assigned custody of them, not even on a shared basis, will apply the regime provided for alimony annuities but not the minimum for descendants.

Completion

In order for the program to calculate the tax on the general liquidable base in accordance with this procedure, section L " Annuities for maintenance in favor of the children paid by judicial decision will be included "the NIF of the children if they have one and the amount in box 0527 of the declaration.