Going through a divorce or separation changes more than your personal life. It can affect how you file your taxes, whether payments you receive or make are taxable, and even your tax filing deadlines. This article walks through the most common questions self-employed users in Belgium ask us about this.
💡 Good to know: What applies to you often depends on the exact legal status of your separation (legally divorced, "de facto" separated while still legally married, or legal separation of bodies)
If you're legally divorced, you and your ex-partner are taxed separately from the year the divorce is officially transcribed in the civil registry.
If you’re only separated in fact (living apart, but no legal separation or divorce has been pronounced yet), the rule is more nuanced than “joint until divorced.” You’re still taxed jointly on your income for the year of your separation. From the income of the following year onward, you’re taxed separately, even if the divorce still hasn’t been finalised.
Example: You separate in 2026. You'll file a joint return in 2026 (for 2025 income) and again in 2027 (for 2026 income, the year of your separation), then a separate return in 2028 (for 2027 income).
This surprises a lot of people who assume nothing changes tax-wise until the divorce is official. If you're unsure which year applies to you, this is exactly the kind of case to check with your Tax Coach.
Sources: Droits Quotidiens, "Je suis marié mais séparé" and SPF Finances, situation de séparation.
If maintenance payments are involved after your separation, here's how they're treated:
If you pay maintenance to your ex-spouse (or ex-legal cohabitant): under certain conditions, you can deduct part of what you paid from your taxable income. Conditions include: the payment results from a legal maintenance obligation, the recipient isn't part of your household, and payments are made regularly and can be proven (bank transfers, for example). The deductible percentage has been decreasing in recent tax reforms, so check the current rate rather than assuming a fixed figure.
If you receive maintenance: you generally have to declare it as "other income" (revenus divers), and you're taxed on part of the amount received, not the full amount. As with the deduction, the exact percentage has been changing recently.
Please note that this section is generally not related to your self-employed activity. We still recommend mentioning it for completeness. Keep in mind that Accountable does not support this topic, so our team will not be able to provide specific guidance or assistance. Still, it can be useful to be aware of it and take it into account where relevant.
Personal circumstances like divorce are sometimes accepted as a valid reason for requesting a filing extension or waiving a late-filing penalty, but this isn't automatic or guaranteed. It depends on the tax authority's assessment of your specific case. If you're at risk of missing a deadline because of your situation, reach out to the tax administration as early as possible so you request an extension or explain the situation to the tax authorities.
If your lawyer or the court needs a clear and official breakdown of your income, you can request the paid on-demand service "Proof of income" from the app ( Menu> Accounting services) which gives you an official summary of your self-employed income.
Still unsure? Every situation is different, and this is a topic where getting it right matters. Reach out to us and we'll help you figure out what applies to your specific case. 😊
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Author - Sophia Merzbach
Sophia has been a key member of the Accountable team for many years, bringing a unique blend of journalistic precision and in-depth tax expertise to her work.
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