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Income Tax - Dependent Child with Disabilities
Verified 17 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Division of taxable income into a number of shares. This number of shares depends on the circumstances of the taxpayer (single, married, etc.) and his dependants.
Increase in the number of shares for the calculation of income tax according to specific situations (dependent child, disability...)
Flat-rate or proportional reduction applied on the basis of a tax calculation (income, value of property, etc.)
Your child is disabled and you wonder about his tax situation? He or she benefits from a connection to your home or a separate tax, depending on his or her age and family situation (single, couple or head of household). We'll tell you what you need to know.
What applies to you ?
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Disabled minor child
A minor child, whether or not he is disabled, is considered to be a tax liability and entitles you to half a share.
From 3e as a child, every child shall be entitled to a full share.
If your minor child has mobility inclusion card marked "invalidity", you are entitled to an additional half-share of family quotient.
Specific rules apply in the following situations :
- Your child reaches the age of majority during the year
- You are taxed separately from the other parent
- You're separating from the other parent
Please note
When the burden of a child is shared equally between its two cohabiting parents, each can benefit from half of the increase in shares (as for a alternate custody child).
If your family situation changed in 2023, you must add or change the pre-filled tax return.
You can choose the situation that is the most advantageous for you:
- Your situation on 1er January of the taxation year
- Your situation as of December 31 of the tax year
Disabled adult child
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Single
The young person is dependent on his parents
Your child is considered to be disabled for tax purposes (orfirm) if unable to support himself because of his disability.
A young person with a disability is automatically considered to be a tax dependant of his parents, regardless of age.
You don't have to ask for her attachment.
As a result, you benefit from the following:
- 1 additional part (1 and a half part from 3e dependent), if your child has a mobility inclusion card marked "disability" (disability of at least 80% recognized)
- 1 additional half part (or 1 part from 3e dependent) if your child does not have mobility inclusion card marked "invalidity"
Please note
You can waive your child's automatic attachment if you have an interest in it (for example, to deduct the support you pay to your child).
If your family situation changed in 2023, you must add or change the pre-filled tax return.
You can choose the situation that is the most advantageous for you:
- Your situation on 1er January of the taxation year
- Your situation as of December 31 of the tax year
The young person makes his own statement
If your child chooses to file his or her own tax return, you are not entitled to an additional 1 share (or 1 half share) of family quotient,
If you're paying support to her, you can deduct from your income, within certain limits.
If your family situation changed in 2023, you must add or change the pre-filled tax return.
You can choose the situation that is the most advantageous for you:
- Your situation on 1er January of the taxation year
- Your situation as of December 31 of the tax year
Married, past or dependent
The youth asks for his attachment
Your child is considered to be disabled for tax purposes (orfirm) if unable to support himself because of his disability.
A young disabled person who is married, a former disabled person or a person in charge of a family may ask for his attachment to your tax home.
You do not have an increase in the number of shares, but a specific advantage in the form of a abatement on taxable income.
It's €6,674 per person attached to the household.
If your family situation changed in 2023, you must add or change the pre-filled tax return.
You can choose the situation that is the most advantageous for you:
- Your situation on 1er January of the taxation year
- Your situation as of December 31 of the tax year
If necessary, you must add to your income the income received by your child (and that of his spouse if he is married or passed).
Keep the application to reunite your married, past or dependent child, so that you can submit it in case of a request from the administration.
The young person makes his own statement
If your child chooses to file his or her own tax return, you are not entitled to the income tax deduction.
If you're paying support to her, you can deduct from your income, within certain limits.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Taxable persons
Division of income into shares according to family status and expenses (Article 193) - Tax advantage in case of attachment (Article 196 B)
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