After a separation or, at the latest, after a divorce, the former spouses are taxed separately. Everyone must declare their own income and assets and can take advantage of tax deductions.
If a parent has custody of a minor child and the child lives with them, they must also pay tax on the child’s income and assets, unless the child has their own income. The parent with custody can claim the parental rate and child deductions. Child maintenance and personal maintenance must be taxed, whereby the paying parent can deduct the maintenance.
The obligation to pay child maintenance ends when the child turns 18.