Alimony deductions limited to family-law judgments or approved agreementsKI-generiert

RLGL.9; additional deduction for maintenance payments; only alimony arising from a judgment of separation, divorce, or another family-law agreement ratified by the competent tutelary and/or judicial authority qualifies. The provision is to be construed restrictively: the deductible maintenance must have a family-law basis and be formalized by the relevant authority; mere obligations to maintain, absent such ratification or judgment, are insufficient. The flat-rate deductions under the housing rules are exhaustive save for this specifically defined exception.