Parents have an obligation to support their children. This obligation applies regardless of whether the parents are married and regardless of who has custody. If the parents do not live together, the parent with whom the child does not live is still required to contribute economically to the child.
Amount to be paid
If the parents do not reach agreement as to the amount to be paid, this decision may be left to The State Administration who will then decide what amount is to be paid.
Child support consists of three parts: A fixed basic amount, a fixed supplement, and possibly an additional supplement depending on the gross income of the relevant parent and the number of children.
Standard maintenance consists of a fixed basic amount and a fixed supplement.
The total amount for 2016 is DKK 1.307 per month - DKK 15.684 per year. The fixed basic amount is DKK 13.884 and the fixed supplement is DKK 1.800 per year. This corresponds to a fixed basic amount of DKK 1.157 and a fixed supplement of DKK 150 per month.
Depending on the relevant parent's gross income and the number of children this parent is required to support, a further supplement may be added. This supplement is calculated on the basis of the fixed basic amount.
For how long is child support paid?
Child support is paid until the child reaches the age of 18. If the child is in the process of training or studying, the maintenance obligation may, however, be prolonged until the child reaches the age of 24. The child support obligation ceases if the parent paying support dies.
Supplementary contributions in special cases
The State Administration may also decide that the father must pay a contribution towards costs in connection with childbirth - a so-called birth contribution of DKK 795 for 2016 and towards supporting the mother for two months prior to and one month following childbirth for 2016 DKK 1.385 per month. A parent may also apply for special contributions from the other parent in connection with baptism and confirmation or on other special occasions.
Child support and taxation
There is a tax-free allowance corresponding to the basic amount of DKK 13.884 for 2016 for children under 18. There is no tax-free allowance for children over 18. If support is paid for several children, there is of course a corresponding increase in the tax-free allowance.
Child support is taxable income for the child who receives child support. The fixed basic amount, however, is exempted from taxation for children under 18.
Complaints concerning the decisions taken by The State Administration on maintenance may be put before the Department of Family Affairs.