The government has recently developed a draft programme law that implements measures from the government agreement for the period 2025-2029. Among these measures, some pertain to the net resources of dependent children. We will keep you informed on Lex4You when these measures are published.
What is the tax advantage for dependent children?
The tax allowance for a child results in a reduction of the advance tax levy for the parent who is responsible for the child.
The amount of this reduction depends on the number of children. The more dependent children you have, the greater the reduction:
| Number of dependent children | Reduction of advance tax levy (annual basis) |
| 1 | 612 euros |
| 2 | 1,608 euros |
| 3 | 4,296 euros |
| 4 | 7,428 euros |
| 5 | 10,836 euros |
| 6 | 14,232 euros |
| 7 | 17,676 euros |
| 8 | 21,444 euros |
| More than 8 | 21,444 euros + 3,780 euros for each dependent child beyond the eighth child |
What if the dependent child is disabled ? A disabled child counts as two children.
In the final tax, this advantage translates into an increase in the tax-exempt income quota. The reduction applied to the advance tax levy is deducted from the final tax.
Under what conditions can a student remain fiscally dependent on their parents?
Young people with a student job must meet three conditions to remain dependent on their parents :
- They must be part of their parents' household.
- They cannot be employed by their parents in their own name.
- Their income must not exceed a certain threshold.
1. Being part of the parents' household
The student must be part of their parents' household on 1 January of the tax year. Thus, for the income year 2025, it will be examined whether the student is part of the household on 1 January 2026.
Being part of the household means that the student worker actually and durably cohabits with their parents. The compliance with this condition is verified based on the factual elements specific to each situation.
Can a student living away from home remain fiscally dependent on their parents?
A student who does not temporarily stay with their family (for example, because they live away during the week) can sometimes remain fiscally dependent on their parents. The assessment depends on various criteria, but the fact that the parents have regularly contributed to food, clothing, healthcare expenses, etc., plays a role.
2. Not being employed by their parents in their own name
The student can no longer be dependent on their parents if they are employed by them and receive a remuneration that constitutes professional expenses for the parents.
For reasons of equal treatment, the government wishes to strengthen this rule today by extending it to professional income in general. However, this measure is not yet official.
More information: "Dependent children: new tax measures on the horizon"
Example: Pierre
Pierre is a plumber and has a sole proprietorship (self-employed as a natural person). During the summer holidays, he wishes to employ his son Mathias. The salary that Pierre will pay to Mathias will represent professional expenses for Pierre since he owns a sole proprietorship. Therefore, Mathias can no longer be dependent on his father.
The situation would be different if Pierre had a company, as it would then be the company that would employ Mathias. The company (and not Pierre) would then bear the salary, and Mathias could consequently remain fiscally dependent on his father.
3. The income must not exceed a certain threshold
The maximum amount of income that a child can earn while remaining fiscally dependent on their parents is expected to increase for 2025 (tax year 2026).
Under the current regime, the maximum base amount of net resources has been set at 4,100 euros for 2025 (tax year 2026). This amount varies depending on the family situation of the student. Thus, for dependent children of a taxpayer assessed separately, it amounts to 5,930 euros and can rise to 7,520 euros if these children are disabled.
The draft programme law proposes to raise the threshold of net resources to 12,000 euros (base amount of 5,265 euros indexed for the tax year 2026) from 1st January 2025.
Moreover, this threshold would now be the same for all children regardless of the civil status of the parent on whom they are dependent (single, married, or in legal cohabitation).
In practical terms, this means that to remain dependent on their parents, the student worker cannot have net resources that exceed the amount of 12,000 euros (amount for the income year 2025).
More information: "Dependent children: new tax measures on the horizon"
What do we mean by net resources?
The resources of a student correspond to all regular and occasional income, taxable or not.
For example: salaries, rental income, holiday pay, guaranteed income.
However, certain income is excluded.
From gross to net
The maximum amount of resources to be respected is a net amount.
To perform the gross-net calculation, follow the steps below :
- Take the gross amount of remuneration received as a student worker (student work or student self-employed) and deduct social contributions. You obtain the taxable amount of the resources.
- The first tranche of this taxable amount from your student work is exempt from tax. You can therefore deduct this tranche of 1,500 euros (non-indexed). This amount is expected to double for 2025. The draft programme law indeed provides to raise this threshold to 6,840 euros (base amount of 3,000 euros indexed for the tax year 2026) from 1st January 2025.
- Calculate your other gross income received by means other than a student contract. Deduct social contributions from this amount.
- Add the results of points 2 and 3. You thus obtain the total taxable income.
- You can apply flat-rate expenses of 20% to this total taxable income, with a minimum amount of 570 euros (amount for the income year 2025). However, you also have the option to provide proof of actual expenses that exceed this amount.
- The result of this sum corresponds to your net resources.
Example
Maxima is a student and earns some money on weekends as a barmaid in a café, with a student contract. On an annual basis, this job brings her a taxable salary of 8,000 euros (that is, after deducting social contributions).
She also works in July as a helper in construction, based on a regular employment contract. For this job, she receives a taxable salary of 1,600 euros (after deducting social contributions).
Can Maxima remain dependent on her parents? To find out, let’s calculate her net resources. Maxima opts for flat-rate expenses rather than for justified actual expenses.
| A. Taxable salary from student contract (hospitality) | 8,000 euros |
| Exemption of the first tranche of income based on the student contract | - 6,840 euros* |
| Resulting taxable salary from student contract | 1,160 euros |
| B. Taxable salary from employment contract (construction) | 1,600 euros |
| Total taxable salary A + B |
2,760 euros (1,160 + 1,600) |
| Flat-rate expenses of 20 % (with a minimum amount of 570 euros) | - 570 euros |
| TOTAL NET RESOURCES | 2,190 euros |
*Important : The amounts listed in the example above are not yet official. They are provided for by the government agreement but must still be integrated into legal texts.
Conclusion : with total net resources of 2,190 euros, Maxima can remain dependent on her parents. The general threshold is indeed currently set at 4,100 euros.
The draft programme law also proposes to raise this threshold to 12,000 euros from 1st January 2025, for all children, regardless of their family situation.
More information: "Dependent children: new tax measures on the horizon"
Does the student need to file a tax return?
Yes, students must always file a tax return, even if they have not received anything or if they only receive limited income.
All taxable income, including the part of alimony and remuneration that is not considered as resources (and which is therefore not taken into account to determine if the student is still dependent on their parents), must be mentioned in this declaration.
Sources
- Various press releases from the federal government on the Easter agreement.
- Coalition Agreement 2025-2029.pdf
- Draft Programme Law | News.belgium
