How does the family home count towards maintenance?
The family home feeds into the calculation in two places:
- Housing costs — mortgage interest, repayments and owner's charges help determine how much you have left each month.
- Tax effect on the NBI — mortgage interest relief raises your net income, while the imputed rental value (eigenwoningforfait, an addition of 0.35% of the WOZ value for homes between € 75,000 and € 1,350,000, 2026 figures) lowers it. Both are included in the calculation of the net disposable income (NBI).
How housing costs are treated in the calculation differs per type of maintenance:
- Child maintenance: the Trema guidelines (the Dutch courts' national guidelines) use a flat-rate housing cost — a fixed amount, not your actual cost — that is already built into the capacity formula. Your actual housing costs are therefore not directly decisive here.
- Spousal maintenance: here too, since 2023, a notional housing budget of 30% of the NBI applies in principle. If your actual housing costs are demonstrably higher and unavoidable, the court can take them into account.
Mortgage interest relief after the divorce
If you move out of the jointly owned home, you may, subject to conditions, continue to deduct the mortgage interest for a maximum of 24 more months. This is the so-called divorce arrangement (Article 3.111(4) of the Dutch Income Tax Act 2001). Conditions:
- the home is still your ex-partner's main residence;
- you are a (co-)owner and jointly and severally liable for the mortgage;
- you actually contribute to the mortgage interest.
After those 24 months, the departing partner's right to the deduction lapses. That changes the NBI — and possibly the maintenance. It is wise to plan for that moment in advance.
Do you pay the housing costs for your ex-partner after moving out? In some circumstances this can be treated as (a form of) spousal maintenance. If in doubt, have this checked by a mediator or lawyer.
| Imputed rental value (0.35% × WOZ value € 400,000) | + € 1,400 |
| Deductible mortgage interest (per year) | – € 7,000 |
| Net home deduction | – € 5,600 |
| Tax benefit (maximum relief rate 37.56%, 2026) | ± € 2,100 / year |
| Effect on NBI | ± € 175 / month |
Example using the 2026 rates (imputed rental value 0.35%, mortgage interest deductible at a maximum of 37.56%). The actual amounts depend on your WOZ value and mortgage interest.
Who stays in the home?
Under Article 1:165 of the Dutch Civil Code, the court can rule that one of the partners has exclusive use of the home for up to six months after the divorce is registered — regardless of who owns it. After that, the agreements on allocation (one partner takes over the home) or sale apply.
Home equity and maintenance
Home equity (the value of the home above the mortgage debt) is capital, not income. Capital is divided according to your matrimonial property regime and in principle does not count directly towards maintenance. In special cases, however, the court may weigh a notional return on capital as a ground for deviation — for instance where someone has a large freely disposable fortune. With negative equity (residual debt), the burden of that debt may instead be taken into account.
Common mistakes
- Forgetting that the mortgage interest relief stops after 24 months. Recalculate the NBI for the period after that — the maintenance may then change.
- Entering actual housing costs for child maintenance. There a flat-rate housing cost applies in the capacity formula, not your actual mortgage.
- Treating home equity as income. It is capital and is divided, not counted as monthly income.
- Forgetting the imputed rental value. The addition reduces the tax benefit of the relief and with it the NBI.
Frequently asked questions
May I still deduct the mortgage interest after moving out?
Yes, subject to conditions, for a maximum of 24 more months (divorce arrangement, Article 3.111(4) of the Dutch Income Tax Act 2001). The home must be your ex-partner's main residence and you must be a co-owner and jointly and severally liable. After that, the relief lapses.
Do housing costs count in the maintenance calculation?
For both child and spousal maintenance through a notional housing budget of 30% of the NBI in the capacity formula. For spousal maintenance the court can take demonstrably higher, unavoidable actual housing costs into account.
Who may stay in the home after the divorce?
Under Article 1:165 of the Dutch Civil Code, the court can rule that one of the partners has exclusive use for up to six months after the divorce is registered, regardless of who owns the home.
Does home equity count towards maintenance?
Home equity is capital, not income, and is divided according to your matrimonial property regime. In special cases a court may weigh a notional return on capital as a ground for deviation.