How is a self-employed person's income determined for maintenance?
For employees, income is relatively easy to establish from the annual statement. For the self-employed it is more complex: profit varies from year to year. The Trema guidelines (the Dutch courts' national guidelines for maintenance) usually start from the average taxable profit over the past three years. With a clear upward or downward trend the court may depart from that.
The following are deducted from that profit:
- Self-employed deduction — € 1,200 in 2026 (2025: € 2,470; in 2027 the amount falls to € 900)
- SME profit exemption — 12.7% of the profit after the self-employed deduction
- Income tax and contributions, box 1 — on the remaining taxable profit, less the tax credits
The following are added:
- Benefits — healthcare benefit and child-related budget (if you are entitled to them)
What remains is the self-employed person's net disposable income (NBI). That amount is used in the capacity calculation.
What if profit fluctuates strongly?
Using the three-year average smooths out one-off peaks and dips. But if your turnover has fallen structurally — for instance through illness, the loss of a major contract or a change in the market — you can ask the court to adjust the maintenance amount.
A temporary dip is in most cases not accepted as a reason for a reduction. The burden of proof lies with the person liable to pay maintenance.
Business expenses and maintenance
Only business expenses that are also tax-deductible count. Private spending booked as business expenses is disregarded by the court. In case of doubt an accountant's statement may be requested.
Private drawings and the director-shareholder (DGA)
Are you a director and major shareholder (DGA) of a private limited company? Then not only your salary counts, but also dividends and drawings from the current account. The court may also assess whether your company could reasonably pay more salary or dividend. What matters is the income you can actually spend, not just the salary for tax purposes.
| Taxable profit (3-year average) | € 60,000 |
| Self-employed deduction | – € 1,200 |
| SME profit exemption (12.7%) | – € 7,468 |
| Taxable income box 1 | € 51,332 |
| Income tax + contributions | – € 18,577 |
| Tax credits | + € 7,044 |
| Healthcare benefit | + € 0 |
| NBI per month | ± € 3,317 / month |
Illustrative. The actual outcome depends on your exact profit, deductions and personal situation.
Self-employed and spousal maintenance
For spousal maintenance too, the taxable profit is the basis. Is the ex-partner who cares for the children self-employed with a low or fluctuating income? Then their own income may be too low to meet their needs. The other partner may then be asked to contribute the difference, as far as his or her capacity allows.
Earning capacity
If a self-employed person deliberately works less or shifts income, the court may take earning capacity into account: the income someone could reasonably earn. This principle also applies to employees who deliberately reduce their hours.
Frequently asked questions
How is a self-employed person's income determined for maintenance?
From the average taxable profit over the past three years, after the self-employed deduction (€ 1,200 in 2026) and the SME profit exemption (12.7%), less income tax and plus benefits.
Can a self-employed person pay less if turnover falls?
Only if the fall is structural and demonstrable. With a temporary dip the historical average is usually maintained.
Does the self-employed deduction count for maintenance?
Yes. The self-employed deduction (€ 1,200 in 2026) and the SME profit exemption (12.7%) are deducted from the taxable profit before the NBI is calculated.
What if I am self-employed and also employed?
Both incomes are added together: your salary plus the taxable profit from your business, each after the deductions that belong to it.