Our experts detail the conditions for a person to be considered a dependant. We also explain the different levels of dependency: full or partial, registered at your address or at the other parent's address.
Conditions to declare 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 (adoptive) children, grandchildren and great-grandchildren, regardless of their age.
other children for whom you bear at least half of the maintenance costs.
your (adoptive) parents, grandparents, great-grandparents, brothers, sisters, half-brothers, half-sisters, or those of your spouse or legally cohabiting partner in the case of a joint tax return.
people who previously had you as their dependant (e.g. an aunt at whose home you were registered after the death of your parents, and who had you as her dependant).
💰 Limited financial resources
Their net resources must not exceed a set amount (use the FPS Finance calculation tool to check this condition).
In addition, to be considered a dependant, the person must not have received any remuneration that qualifies as a professional expense for you (or executive's compensation in a company in which you are involved).
💡 Maintenance payments received count as part of their net resources.
🏠 Being part of your household
To be your dependant, the person must be part of your household — meaning they must live with you on 01/01 of the tax year (01/01/2025 for 2024 income).
Children who are temporarily away from the family home are generally still considered part of the household if this is due to:
studies (e.g. living in student accommodation)
health reasons (e.g. long-term admission to a rehabilitation centre)
👉 More information on the FPS Finance website: Dependants and dependent children
Level of dependency
There are three possible levels of dependency:
Full
The person is entirely your dependant. You are not sharing custody with another person.
Special cases:
You file a joint tax return with the other parent — the child is then a full dependant of both parents.
If you live with the other parent without being married or legally cohabiting (you therefore each file a separate tax return), you must choose which parent claims the child as a full dependant (the one with the higher income).
Partial, registered at your address
This applies if you and the other parent live separately, the child is registered at your address, but you share the maintenance obligation for your common child.
The child's accommodation must be divided equally between you and the other parent, based on:
Either a registered agreement or one approved by a judge
Or a court decision
💡 Neither parent may deduct maintenance payments for this child.
Partial, registered at the other parent's address
Same as the previous point, but the child's tax domicile is registered at the other parent's address.
💡 Severe disability: for children and other dependants with a severe disability, you are entitled to a tax benefit under certain conditions.
👉 More information on the FPS Finance website: Dependants with a severe disability.
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