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Income tax - dependent minor child
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Do you have underage children? They are considered to be your tax liability for income tax purposes. Specific rules apply depending on whether you are married, married, in a common-law relationship or alone with your children. We provide you with the information you need to know based on your situation.
What applies to you ?
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Married or former parents
Your underage children are taxed at your expense for income tax. How they are taken into account depends on their situation:
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Shared children
A child of under 18 is taxed at the expense of his parents.
For the 2024 income tax return for 2023, if your child was born in 2005 or later, it will be considered dependent on you.
The child may also be a child taken from your home, under your effective and exclusive care (material, intellectual and moral).
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
Your minor children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Uncommon children
Child who is the sole or main caregiver of the household
A child of under 18 is taxed at the expense of his parents.
For the 2024 income tax return for 2023, if your child was born in 2005 or later, it will be considered dependent on you.
The child may be one of your couple's members married or past.
The burden may be exclusive or primary (e.g. when shared with the other parent of the child who exercises access and accommodation).
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
Your minor children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Child in alternate residence
You are married or have passed away and have a child (or several) from another union, in alternate care.
For the 2024 income tax return for 2023, if your child was born in 2005 or later, it is considered to be your tax liability.
Each child in alternate residence shall be entitled to an increase in the number of shares of family quotient.
Your minor children in alternate residence entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | ¼ share |
2e child | ¼ additional share |
From 3e child | ½ additional share per child |
Child of age in 2023
A young person who reaches the age of majority in the taxation year can remain a tax dependant or file his or her own return.
The choice is made by mutual agreement with your child.
The child remains dependent on your tax household until he or she is of age
You can still count your child for tax purposes dependent as a minor child.
You have to add to your income those that your child has disposed of of 1er January on the date of his majority.
You can benefit from a increase for the whole year.
Each dependent child entitles you to an increase in the number of shares of family quotient.
Your children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
The young person must to make his own statement for the period from its majority until 31 December.
He must indicate the income he received during that period.
The child remains dependent on your tax household for the whole year
Your child may, by mutual agreement, to remain in the care of your household tax for the whole year. He didn't no personal declaration to subscribe.
You must declare your dependent child on your tax return and add your child's full-year income.
Each dependent child entitles you to an increase in the number of shares of family quotient.
Your children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Minor child with own income
You have the choice between caring for your child or taxing their income separately.
Tax dependent child
If the minor child has his or her own income, you must add it to your income.
Your child is still considered to be your tax liability.
Each dependent child entitles you to an increase in the number of shares of family quotient.
Your children entitle you to the following number of shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Child taxed separately
If your minor child has personal income, you can request a separate taxation.
Your child must have personal income from his or her own work or personal property.
When you ask for a separate tax, the child ceases to be your tax dependant.
The request for separate taxation must be made on free paper, attached to your tax return.
Separate taxation covers the entire year.
Your child's income must appear on a separate tax return.
Concubine parents
In the case of a common-law relationship, the child may be taxed dependent by one of his 2 parents.
You must declare your dependent child on your tax return.
However, if you share the burden of a child in an equivalent manner with the other parent, each may benefit from half of the increase in shares (as for a alternate custody child).
Taking into account your minor children depends on their situation:
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Dependent children of one parent
For the 2024 income tax return for 2023, if your child was born in 2005 or later, it is considered to be your tax liability.
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
The parent who takes the dependent child shall be entitled to the following shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Please note
If you have a child in shared residence, from a previous union, the additional share number is divided by 2 for him (a quarter share for the child).
Children in shared care of 2 parents
For the 2024 income tax return for 2023, if your child was born in 2005 or later, it is considered to be your tax liability.
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
Every parent shall be entitled to the following number of shares:
Child under shared care | Number of additional shares |
|---|---|
1er child | ¼ share |
2e child | ¼ additional share |
From 3e child | ½ additional share per child |
Child of age in 2023
A young person who reaches the age of majority in the taxation year can remain a tax dependant or file his or her own return.
The child remains a dependent for tax purposes until he or she reaches the age of majority
You can still count your child dependent as a minor child.
You have to add to your income those that your child has disposed of of 1er January on the date of his majority.
You can receive a share markup for the whole year.
Warning
Your child cannot be reunited with one parent until he or she reaches the age of majority, and then with the other parent for the rest of the year. It can only be attached to the dependent parent at 1er January.
The young person must do his own statement for the period from by its majority until 31 December.
He must indicate the income he received during that period.
The child remains dependent on the tax home of one of his parents for the whole year
Your child may, by mutual agreement, to remain at the expense of the tax household of one of his parents for the whole year.
Warning
Your child cannot be dependent on one parent until he or she reaches the age of majority, and then on the other parent for the rest of the year. He must remain attached to the tax home of the parent who has him as his dependant on 1er January of the year of his majority.
He didn't no personal declaration to subscribe.
You must declare your dependent child on your tax return and add your child's full-year income.
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
The parent who takes the dependent child shall be entitled to the following shares:
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Child with own income
You have the choice between caring for your child or taxing their income separately.
Tax dependent child
If the minor child has his or her own income, you must add to your income.
Your child is still considered to be your tax liability.
If you share the burden of your child, each of you must include half of the child's income on your return.
Child taxed separately
If your minor child has personal income, you can request a separate taxation.
Your child must have personal income from his or her own work or personal property.
When you apply for separate taxation, the child ceases to be a tax dependant of you.
The request for separate taxation must be made on free paper, attached to your tax return.
Your child should to declare his income himself.
FYI
Separate taxation covers the entire year. In case of shared responsibility of the child, it applies to the 2 parents.
Single parent (single, separated or divorced)
You're a lone parent if you live alone with your dependent children, and if you are in any of the following situations :
- You're single
- You're divorced
- You're separated
Please note
If your married or former spouse has diedWell, your situation is different.
Taking into account your minor children depends on their situation:
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Child dependent exclusively or principally on a parent
For the 2024 income tax return for 2023, if your child was born in 2005 or later, it will be considered dependent on you.
The burden may be exclusive or primary (e.g. when the other parent has access and accommodation).
Each dependent child shall be entitled to an increase in the number of shares of family quotient.
It lowers your tax.
Child | Number of additional shares |
|---|---|
1er child | 1/2 share |
2e child | 1/2 additional share |
From 3e child | 1 additional share per child |
Example :
If you have 2 children:
You are entitled to 1 share of family quotient as a single person and an additional half share as a single parent.
Your children give you 1 share (0.5 x 2).
So you have a total of 2.5 shares.
FYI
A parent who does not have a tax liability for the child may deduct from his or her taxable income the support he pays to the other parent.
Child in alternate residence
For the 2024 income tax return for 2023, if your child was born in 2005 or later, they will be considered to be your tax liability.
Each child in alternate residence shall be entitled to an increase in the number of shares of family quotient.
It lowers your tax.
Child in alternate residence | Number of additional shares |
|---|---|
1er child | ¼ share |
2e child | ¼ additional share |
From 3e child | ½ additional share per child |
Example :
If you have 2 children:
You are entitled to 1 share of family quotient as a single person.
For 2 children, you get an extra half share (2 x 0.25) as a lone parent.
Your children give you 1 half share (0.25 x 2).
So you have a total of 2 shares.
Child of age in 2023
A young person who reaches the age of majority in the taxation year can remain a tax dependant or file his or her own return.
The child shall remain a dependent until he or she reaches the age of majority
You can still count your child for tax purposes as a minor child.
You have to add to your income those that your child has disposed of of 1er January on the date of his majority.
You can receive a share markup for the whole year.
The young person must to make his own statement for the period from by its majority until 31 December.
He must indicate the income he received during that period.
The child remains dependent on your tax household for the whole year
Your child may, by mutual agreement, remain the tax dependant of your tax household for the whole year.
He didn't no personal declaration to subscribe.
You must declare your dependent child on your tax return and add the income he received during the whole year.
You can benefit from the increase of the family quotient.
Child with own income
You have the choice between keeping your child as a tax dependant or taxing his income separately.
Tax dependent child
If the minor child has his or her own income, you must add it to your income.
Your child is still considered to be your tax liability.
Child taxed separately
If your minor child has personal income, you can request a separate taxation.
Your child must have personal income from his or her own work or personal property.
When you apply for separate taxation, the child ceases to be a tax dependant of you.
The request for separate taxation must be made on free paper, attached to your tax return.
Your child should to declare his income himself.
FYI
Separate taxation covers the entire year.
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