Extra financial support
If you met the conditions for receiving child benefit at twice the basic rate for the whole of 2018 because your child lived at home with you and needed extensive care, you may be able to get extra financial support. This is a fixed amount per household. It makes no difference whether you took care of one or more children.
You can get extra financial support if you met the conditions for receiving child benefit at twice the basic rate for the whole of 2018 (1 January to 31 December) because your child needed extensive care. We also check whether you had a partner for tax purposes ('fiscal partner').
If you have a fiscal partner
The income of one of the partner's may not exceed € 4,934 per year. The other partner's income is not taken into account.
If you do not have a fiscal partner
Your income will not be taken into account.
The amount of the extra financial support
The amount of the extra financial support is €2,040.19 per year (for 2018). This will be paid as a lump sum after the end of the year.
What do we mean by a 'partner for tax purposes'?
If you are married or in a registered partnership, you will automatically be each other's partner for tax purposes. You can also be someone's partner for tax purposes if you just live with them. The Tax Administration determines whether you have a partner for tax purposes. For more information, visit the website of the Tax Administration (Belastingdienst).
What do we mean by 'income'?
Income for the purpose of extra financial support under the Dutch child benefit scheme is not the same as the taxable income established by the Tax Administration. We take the following income components into account:
- taxable wages and benefits from the Netherlands and other countries. The taxable amount is shown on the annual statement you receive from your employer or benefit agency. This is sometimes called 'fiscaal loon' (wages for tax purposes) or 'loon voor de loonheffing' (wages subject to tax and national insurance contributions)
- taxable results from other activities, such as income from work as a freelancer, home help, performing artist or professional sportsperson
- taxable profits from business activities, i.e. profits from your own business
- payments from a Personal Budget (PGB), if you are a care provider
- income support (WWB). If you and your partner receive WWB income support for a married couple, half of the amount will count as income for each of you