Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


Is child maintenance deduction compatible with childcare allowance

Question:

hello,
I currently benefit from the 30% ruling and receive childcare allowance as well for my 2 children that go to childcare and after school. Article 125 says that a condition to be allowed to deduct child maintenance is that no one in the household is entitled to child allowance or equivalent foreign allowances/benefits. Is childcare allowance considered the same as child allowance? Many thanks in advance for your answer and congratulations for this very useful site.

Answer:

Child allowance and childcare allowance are two separate benefits. The child allowance is paid by the SVB if a child is registered at your address and part of your household. The childcare allowance is paid if (both) parents are working and the children have to go to child care because of this. This means that you can receive both allowances at the same time. 

Child maintenance sees in general on the ex-partner who has to pay child support for his children which are living with the other partner. The ex-partner will not receive child allowance since the children are not registered on the ex-partner‘s address. So child maintenance is not applicable if the children are living with you. The ex-partner can deduct the child maintenance (costs of life support) for fixed amounts


Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
Related Articles RSS Feed
I want to buy a property outside the Netherlands. What are the tax consequences?
Viewed 4582 times since Tue, Jan 10, 2012
Where should I pay tax on my salary? In Spain where my employer is based or in the Netherlands where I work?
Viewed 4991 times since Wed, Jan 9, 2013
How can I submit or change a foreign bank account number?
Viewed 5381 times since Wed, Sep 11, 2013
Do I have to pay Dutch National Insurance on my earnings?
Viewed 60905 times since Wed, Mar 13, 2013
Tax on income earned abroad
Viewed 4304 times since Fri, Aug 30, 2013
Taxation of 13th month, holiday allowance and pension fund
Viewed 16787 times since Thu, Sep 5, 2013
Life insurance in France: taxed in Box 3 or Box 1?
Viewed 3754 times since Thu, Nov 8, 2012
Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?
Viewed 14212 times since Wed, Feb 25, 2015
Capital gains tax on property sale
Viewed 5875 times since Thu, Apr 12, 2012