What is the tax benefit for dependents?
The fiscal care for a child results for the parent who assumes this care in a reduction of the advance tax levy, which means an increase of the tax-free income.
The amount of this reduction depends on the number of children. The more dependents there are, the greater the reduction. Also, a disabled child counts as two.
What are the conditions for a student to remain fiscally dependent on their parents?
Young people with a student job must meet three conditions to remain dependents of their parents:
- They must be part of the parents' household
- They must not be employed by the parents in their own name
- Their income must not exceed a certain limit
1. Being part of the parents' household
The student worker must be part of their parents' household on 1 January of the tax year. For the income year 2026, it must therefore be checked whether the student is part of the household on 1 January 2027.
Being part of the household means that the student worker actually and sustainably lives together with their parents. Whether this condition is met is assessed based on the factual circumstances specific to each case.
A student who lives in a student room ('kot') during the week can remain fiscally dependent on their parents, even if they do not stay with their family temporarily. The fact that their parents regularly contribute to their costs for food, clothing, healthcare, etc., will be considered when assessing this situation.
2. Not being employed by the parents in their own name
Students can no longer be dependents if they are employed by their parents and receive a salary that counts as a professional expense for the parents.
Example: Pierre is a self-employed plumber and employs his son Mathias
The salary Pierre pays to Mathias is a professional expense for Pierre because he has a sole proprietorship. Therefore, Mathias can no longer be considered a dependent.
The situation would be different if Pierre had a company, because then the company (not Pierre personally) employs Mathias. In that case, Mathias could remain fiscally dependent on his father.
3. Their income must not exceed a certain limit
From the income year 2025, the maximum income a child may earn to remain fiscally dependent on their parents has been increased to €12,300 (base amount of €5,265, indexed for 2026, tax year 2027).
Also, this upper limit is now the same for all children, regardless of the civil status of the parent on whom they depend (single, married, or legally cohabiting).
Previously, this amount varied depending on the family situation of the student.
More information: 'Dependents: new fiscal measures in prospect'
What is meant by net means of subsistence?
The means of subsistence of a student are all regular and occasional income, whether taxable or not.
Examples include wages, income from real estate, holiday pay, guaranteed income, and so on.
However, certain income is excluded.
More information: 'What are the conditions to be fiscally dependent?'
Numerical example
Maxima is still studying and earns some money at the weekend as a bar assistant in a café under a student contract. Annually, this gives her a taxable wage of €8,000 (after deduction of the social contributions).
In addition, she works in July as an assistant in construction under a regular labour contract. For this, she receives a taxable wage of €1,600 (after deduction of social contributions). Maxima chooses the cost lump sum instead of proof of her actual expenses.
|
A. Taxable wage student contract (hospitality) |
€8,000 |
|
Exemption of the first income bracket based on the student contract |
- €7,010 |
|
Result taxable wage student contract |
€990 |
|
B. Taxable wage labour contract (construction) |
€1,600 |
|
Total taxable wage A + B |
€2,590 (990 + 1,600) |
|
Lump sum costs of 20% (with a minimum amount of €580) |
- €580 |
|
TOTAL NET MEANS OF SUBSISTENCE |
€2,010 |
With a total net means of subsistence of €2,010, Maxima can remain fiscally dependent on her parents. The general maximum amount is currently set at €12,300.
Does the student have to file a tax declaration?
Yes, students must always file a tax declaration, even if they have earned nothing or only a small income.
In that declaration, all taxable income must be reported, including the part of maintenance payments and remunerations that are not considered as means of subsistence (and so are not counted when deciding if the student is still dependent on their parents).
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