Income tax - What is a dependent child?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
A child is considered to be a tax dependant if he or she is in one of the 3 situations following:
- He's a minor
- He's disabled, whatever his age, and cannot support himself because of his disability
- It is of age and attached to your tax home.
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Department in charge of taxes (treasury, tax department...)
Case of a child with own income: adult child (Article 6)
Children under 18 years of age or infirm, children taken into care (art. 196)
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Ministry of Finance