Tax Benefit (Child "ten laste")

Hi,

If you have one or more dependents, you can benefit from a tax benefit, ie an increase in the tax-exempt portion. This means that the portion of your income that is not taxed is increased by a certain amount, thus decreasing your tax. It is therefore important to know which people can be considered, from a tax point of view, as being at your expense.

1) What children can I take in my tax return?
- You can, if all the requirements are fulfilled, consider as being at your expense: Your adopted children or children, grandchildren and great-grandchildren
- The children whose sole or principal charge you assume
- Example: Children whose parents are deprived of parental authority.
2) What tax benefits can I benefit from?
- If you have one or more dependent children, you can take advantage of the following tax benefits:
- Increase in the tax-exempt share (tax year 2016, income 2015)
          For 1 child dependent 1.510 €
          For 2 dependent children 3.880 €
          For 3 children 8,700 €
          For 4 children dependent 14.060 €
          Supplement per child beyond the 4th 5.370 €
- Attention: a disabled child counts for two children.
- Increase in the tax-exempt amount for each child under 3 years of age
For each child under 3 years of age for whom you have not deducted child care expenses: 560 euros (2016 tax year, 2015 income)
- Increase in the tax-exempt portion for an individual with a dependent child If you are insulated and have one or more dependent children, you are entitled to a supplement of the tax-exempt increase of 1,510 euros (2016 tax year, 2015 income)
- Tax reduction for child care expenses
3) What are the requirements for being a dependent?
- Children who may be in your care for the 2016 tax year, 2015 income, must meet the following three conditions:
- The child must be part of your household on January 1, 2016.
- This means that the person you want to take care of is actually and permanently living with you.
- Warning ! If the child is temporarily removed from the family home for reasons of education, health ... it is normally still considered part of your household.
- Are still considered as part of your household on 1 January 2016:
Children who died in 2015, provided they were already dependent on you for the preceding taxation year (ie 2015 taxation year, 2014 income)
- children who were born and died in 2015
- stillborn children in 2015 or lost in the event of a miscarriage occurring in 2015 after a pregnancy of at least 180 days
- children missing or abducted in 2015, provided that:
They have already been charged to you for the preceding taxation year (ie the 2015 taxation year, 2014 income) that they have not yet reached the age of 18 years on 1 January 2016 and no later than 31 December 2015, you have declared the disappearance or abduction to the police or filed a complaint with the Belgian public prosecutor's office or the Belgian administrative authorities responsible for the abduction of Children
- The net resources of the child can not exceed a certain amount. The child can not receive remunerations that are professional charges for you. For example: your son helps you during the holidays in the family butcher and you deduct his salary from your income as professional expenses. As a result, your son can no longer be considered to be dependent on you regardless of the amount of his resources!
4) My child receives food and / or student benefits. What is the maximum amount of his resources so that he can stay at my expense?
This amount differs depending on whether you are taxed separately or you are taxed with your spouse or legal cohabitant:
- If you are taxed, the maximum amount of your child's net income (income 2015)
- with your spouse or legal cohabitant 3.120 €
- separately and that the child is not taxed as disabled 4.500 €
- separately and that the child is taxed as disabled 5.720 €
5) Who can take dependent children when the parents form a de facto household?
- When the parents of a child form a de facto household, only the taxpayer who actually takes charge of the household may take the child as his dependent.
- If you form a de facto household, you must indicate yourself, by completing your declaration, which of the two takes the dependent child and must therefore be considered as heading the household.
Warning ! It is not possible for the same child to be taken simultaneously by several persons.
6) Who can take a dependent child in the year of marriage?
- If you married in 2015, you and your spouse must normally each subscribe separately to a tax return.
- If you already had a child with your spouse, this child can only be considered to be dependent on one spouse.
- You must indicate yourself, by completing your declaration, which of the spouses takes the dependent child and must therefore be considered as the head of the household.
- The same applies if you have filed a declaration of legal cohabitation in 2015.
- Warning ! It is not possible for the same child to be taken simultaneously by several persons.

Hi Phipiemar, thanks for this comprehensive overview.  Can you clarify if school expense (e.g. private school) and daycare (creche) count under "tax reduction for child care expenses."  And if so, to what limit annually?  Thanks again!

Private school is not tax deducible, other than child care aspect which covers garderie and creche over inside private school so long as kind en gezin or one registered. Limit is 11.20 per day.

Google would have found you this information in seconds.

Hi and thanks for your responses.
Could you explain what is the meaning of "Increase in the tax-exempt share"?
If I had a child and "For 1 child dependent 1.510 €", does it mean that I would be given back 1.510€ straight away?
If not, how does it count then?

Many thanks!

Go to your tax office and they will explain all this for free.

IF you have an allowance of 1510 euro, it's quite simple, that is 1510 euro of your income you pay no tax on. No you won't be given that amount of money back.

Hi every body. I am Working 6 days a week  I have net income per month in my hand 1738 euro  plus child benifit  allowance  610 euro per month. Can any body  tell me how much I will be back  from my tax return this year 2018.thanks

I have 3 children  under my charge?