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How are disabled children considered?

For children over 18 years of age, a child allowance can be taken into account by the tax office upon application if they are unable to support themselves due to a physical, mental or psychological disability. This also applies to children over the age of 25 if the disability occurred before they reached the age of 25. Children who are unable to support themselves because of a disability which occurred before 1 January 2007 in the period from the age of 25 to the age of 27 will continue to be taken into account.


You can also find more information in the "Tax tips for families" and "Tax tips for people with disabilities".


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