Our experts explain the conditions for a person to be a dependant. We also explain the different levels of dependency possible: full or partial, living with you or with the other parent.
Conditions for claiming a dependant
👪 Your close relatives, but never your partner
People with whom you have one of the following relationships may be considered your dependants:
your (adopted) children, grandchildren and great-grandchildren, regardless of age.
other children for whom you pay at least half the maintenance costs.
your (adoptive) parents, grandparents, great-grandparents, brothers, sisters, half-brothers, half-sisters or those of your spouse or legal cohabitant in the event of joint taxation.
persons with whom you have been dependent (e.g. aunt, with whom you have been domiciled after the death of your parents, and who has had you as a dependent).
💰 Limited financial resources
His or her net resources must not exceed a specified amount (use the FPS Finance calculation tool to check this condition).
In addition, to be a dependant, the person must not have received remuneration that is a business expense for you (or remuneration as a director in a company in which you are involved).
💡 Any maintenance payments received form part of their net resources.
🏠 Be part of your household
To be dependent on you, the person must be part of your household. This means living in your home on 01/01 of the tax year (01/01/2025 for 2024 income).
Children temporarily away from the family home are normally still considered to be part of the household if :
studies (e.g. living in kot)
health (e.g. long-term admission to a rehabilitation centre)
👉 More information on the SPF Finances website: Person and dependent child
Level of expense
There are three possible levels of dependency:
Full
Your dependant is completely dependent on you. You therefore do not share custody with another person.
Special cases:
If you file a joint declaration with the other parent, the child is fully dependent on both parents.
If you live with the other parent, but are not married or legally cohabiting (so you have 2 separate declarations), you must choose which parent to take the child into full care (the parent with the higher income).
Partial, domiciled with you
If you and the other parent live separately, and the child is domiciled with you, but you share the obligation to support your common child.
Childcare must be divided equally between you and the other parent on the basis of :
Either an agreement registered or approved by a judge
Or a court order
💡 Neither parent can deduct maintenance payments for this child.
Partial, domiciled with the other parent
Same as the previous point, but the child is domiciled for tax purposes with the other parent.
💡 S evere disability: for children and other dependants with a severe disability, you are entitled to tax relief under certain conditions.
👉 More information on the SPF Finances website: Dependants with a severe disability.
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