Childcare costs: How much is deductible in 2020 and 2021?


The Loi-Programme of 22.12.2020 has modified the conditions for tax reductions for childcare costs.


Amounts:

  • For 2020 income (tax year 2021), the amounts are increased to € 13 per day of care.

  • For 2021 income (2022 tax year), the amounts will be € 13.70.

Age Limit:

  • From the 2020 income year, the age limit of twelve is raised to fourteen.

  • From income year 2020, the age limit of eighteen (for disabled children) is increased to twenty-one.

Type of care:

  • As a result of the Coronavirus crisis, home-based care can also benefit from this tax reduction.

Certificate:

  • In order to benefit from the tax reduction, the childcare costs must be justified by a certificate issued by the organisations to which you have entrusted your child.

Our advice: Ask for the certificate at the end of the course/course/camp. Schools, day-care centres, youth movements and other training organisations are sometimes not very organised in issuing the obligatory tax certificate.

If you do not delay in requesting the attestation, you will save precious time when filling in your tax return the following year. In addition, it will ensure that your tax bill is reduced.


Please also note that until now certificates for childcare costs are not sent electronically in Tax-on-Web....