Dutch family law creates a variety of legal obligations for the maintenance of, in particular, family members. The most common example is the obligation to pay alimony to a former spouse after a divorce.

For the levy of income tax in the Netherlands certain maintenance and alimony payments (in Dutch: "onderhoudsverplichtingen") are deductible.  

Under certain conditions and within certain limitations amongst others the following maintenance payments are tax deductible:

1. certain periodical payments and provisions directly originating from family law (like alimony), with the exception of such obligations towards parents, children, brother-in-law and sister-in-law;
2. certain lump sum payments as a replacement of the aforementioned periodical payments and provisions to the former spouse;
3. certain recouped amounts for state maintenance allowances and expenses (“bijstandsuitkeringen”);
4. certain obligatory payments for the settlement of pension rights in relation to a divorce or separation, as well as annuities and other maintenance contributions if the premiums are deductible as maintenance payments.
5. certain legally enforceable periodical payments and provisions based on a legal obligation for the compensation of the loss of life maintenance;
6. certain legally enforceable periodical payments and provisions based on an urgent obligation for life maintenance.

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