CASE STUDY

Beware of "Legitimate" income disclosures
Matrimonial

The Irish resident applicant disclosed an after-tax income of €100,000 under Irish tax law whereas the Belgian respondent disclosed an income of €20,000 under Belgian tax law. A close examination of the significant differences in tax treatment of incomes and expenses for self-employed persons between the 2 jurisdictions revealed that the respondent had a disposable income of €120,000. The applicants motion for a significantly increased maintenance for the couple’s child resulted in a satisfactory settlement.

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