Workers with a child or children under the age of 12.
Types of workers who are not entitled to the income-related combination tax credit:
People without income through labour (min. 4.881€) or income as freelancers.
Rates of the benefit
1.039 + 6,159% x income from employment / freelancer - € 4.881 with a € 2.769 maximum.
Duration of benefit
The benefit will stop if:
- The youngest child is over 12
You can claim through annual tax return form or by requesting a provisional assessment from the tax authorities.
Online after logging in with the DigiD.
Applicable statutory basis