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What are the requirements for the care allowance?

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.
 

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