What can I deduct for a child who is not part of my tax household?
This only includes children who do not live in the taxpayer's household, but are living with the other parent following a divorce or separation.
If you have a child under the age of 21 who does not live in your tax household, you are entitled to a tax allowance, provided that the child is mainly cared for and educated at your expense. This condition is met if you pay more than 50% of the child's maintenance and education costs.
Maintenance and upbringing costs are defined in the broadest sense of the term and cover :
Housing, food and clothing: day-to-day living expenses.
Medical care: consultations, medication and other health care.
Leisure and personal expenses: leisure activities, gifts, pocket money, etc.
Education and training: tuition fees, school materials and other training-related costs.
Your child aged 21 or over qualifies for an allowance only if he or she is in full-time education or training, continuously and for more than a year.
To qualify for this allowance, you must cover more than 50% of the child's maintenance and education expenses, including :
Maintenance: housing, food, clothing, medical care and personal expenses.
Educational expenses: tuition fees, teaching materials and other costs associated with a full course of higher education (more than two semesters).
The allowance for each child corresponds to the expenses actually incurred, up to a maximum of 4,422 euros per year (4,020 euros for tax years 2017 to 2022). If you have several children, the allowances can be added together to determine the total annual limit.
Children under 21:
If you have a child under the age of 21 who does not live in your tax household, you are entitled to a tax allowance, provided that the child is mainly cared for and educated at your expense. This condition is met if you pay more than 50% of the child's maintenance and education costs.
Maintenance and upbringing costs are defined in the broadest sense of the term and cover :
Housing, food and clothing: day-to-day living expenses.
Medical care: consultations, medication and other health care.
Leisure and personal expenses: leisure activities, gifts, pocket money, etc.
Education and training: tuition fees, school materials and other training-related costs.
Children aged 21 and over :
Your child aged 21 or over qualifies for an allowance only if he or she is in full-time education or training, continuously and for more than a year.
To qualify for this allowance, you must cover more than 50% of the child's maintenance and education expenses, including :
Maintenance: housing, food, clothing, medical care and personal expenses.
Educational expenses: tuition fees, teaching materials and other costs associated with a full course of higher education (more than two semesters).
The allowance for each child corresponds to the expenses actually incurred, up to a maximum of 4,422 euros per year (4,020 euros for tax years 2017 to 2022). If you have several children, the allowances can be added together to determine the total annual limit.
Updated on: 21/02/2025
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