Tax scheme deductible study costs of children with Dutch parents
Under 'particulieren' / 'aftrekposten' / 'levensonderhoud kind jonger dan 30 jaar' (individuals/deductibles/supporting child under 30 years old) at www.belastingdienst.nl, the Dutch Inland Revenue states that parents are eligible for deduction of expenses related to the maintenance of children on a quarterly basis (calendar quarters).
The main conditions are:
The child must be under 30 years of age at the beginning of the quarter.
The child is unable to provide for him/herself in the relevant quarter.
In the relevant quarter, no one in the household is entitled to child allowance or equivalent foreign allowances/benefits.
The child is not eligible for study financing, any allowances for study costs or an equivalent (foreign) scheme.
Items excluded from expenses related to the maintenance of children mainly concern expenses for luxury goods such as a car, house, (bride’s) trousseau or contributions to savings accounts.
If the parent has a fiscal partner, the parent may include the partner’s expenses. If the parent has a fiscal partner throughout the tax year, the deductible amounts relating to the maintenance of children under 30 years of age of both partners may be cumulated. The forfeit may only be deducted once per child. The deductible amount may be distributed among the parents in their tax statement, as long as the total is 100% of the forfeit.
The Tabel kwartaalbedrag van uitgaven voor levensonderhoud kinderen (Table quarterly amount of expenses for maintenance of children) shows the amount that may be deducted per child per quarter.
