As a person obliged to pay maintenance you can deduct maintenance for ex-partner as negative personal allowance from your taxable income. Your ex-partner owes tax on the maintenance received.
If the 30% tax ruling applies to your income, you will pay less tax to the Dutch tax authorities. You will only pay income tax on 70% of your salary, while 30% of that salary is exempt from income tax. This means that you can only deduct maintenance for ex-partner as negative personal allowance on 70% of your income. It is important for you to obtain clear advice on this matter since the maintenance calculation models are based on a 100% gross income. Therefore, a specific calculation must be made taking account of a limited maintenance deduction. We can advise you regarding this.