The following are considered children
- children related to you within the first degree (legitimate, declared legitimate, illegitimate and adopted children)
- Children of your spouse or partner (stepchildren) and grandchildren whom you have taken into your household
- Foster children with whom you are connected by a family-like bond calculated to last for a longer period of time
until they reach the age of 18. Beyond that, children can only be taken into account under certain conditions.
A transfer of half of the tax-free amount of the other parent to you is possible if
- the child is a minor
- You live separately and the child is only registered with you,
- You state the transfer on the child annex to the income tax return and
- the other parent does not object. The other parent can only object if he or she also looks after the child or assumes costs for the care.