The tax authorities will pay extra attention to 2009 tax returns in which a deduction for costs of child maintenance for children under 30 is claimed.
A parent who contributes to costs for among others feeding and clothing of children who are under 30, can claim, under specific conditions, a deduction in the annual tax return. Conditions are that the parent can’t claim child benefits (“kinderbijslag”) and that the child does not have own income, such as study financing. The quarterly contribution must also be minimum € 408.
The special attention means that the tax authorities want to obtain certainty concerning the right to this deduction and the correct calculation of the deduction. The taxpayer will then receive a question letter from the tax authorities. The tax authorities can request the taxpayer to explain why he was not entitled to child benefit or why the child was not entitled to study financing. The tax authorities can also request the tax payer to hand over accounts and payment proofs of the expenditure for maintenance of the child.