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I have paid childcare costs, but the childcare was cancelled by Corona, am I still entitled to a tax reduction?

Tuesday 28/04/2020
Ik heb kosten voor kinderopvang betaald, maar de opvang werd geannuleerd door corona

Because of COVID-19, all youth activities during the Easter holidays have been cancelled. In order to avoid massive financial problems for youth organisations and other organisers, the solidarity of the parents involved is urged.

Those parents, or at least those for whom it is financially possible, could show solidarity by not reclaiming enrolment fees for camps and activities. 

This solidarity is supported fiscally. Those who do not reclaim their enrolment fees will still be entitled to the tax reduction, under the conditions set out below, even if no effective reception has taken place. 

This temporary measure applies to expenditure on childcare during the period of application of the measures in the fight against the COVID-19 virus, i.e. from 14.03.2020 at the earliest and until the end date of this period set by the government. 

Conditions under which the expenditure incurred for an activity that is cancelled because of COVID-19 is still entitled to the tax reduction: 

  • The reception activity is cancelled because of the measures under COVID-19. 
  • The parents have actually incurred expenses for the cancelled activity. 
  • The expenditure would have been eligible for the tax reduction if reception had actually taken place. Expenditure would have been eligible for the tax credit if there had been effective shelter. For example, shelter operated by a commercial company is not eligible for the tax credit. 
  • In other words, all the conditions of art. 14535, WIB 92 have been met, with the exception of the condition 'effective shelter'. 
  • The parents have the right to recover their expenses, but decide not to do so. This decision is final and irrevocable. Anyone who recovers all or even part of their expenses is not entitled to the tax reduction. 
  • The organiser issues the parents with the model certificate that already exists for this matter. During this temporary measure, by way of derogation from the guidelines in force, the days for which no effective reception was provided due to the cancellation may be indicated on the certificate, but only on condition that the parents decide not to reclaim their expenses already incurred. 
  • If parents do recover all or part of their expenses, no attestation may be issued (even for the part that would not be recovered). 

This provision in the context of the fight against the COVID-19 virus shall apply to the expenditure on childcare relating to care during the period of application of the measures in the fight against the COVID-19 virus, i.e. from 14.03.2020 at the earliest and until the end date of this period fixed by the public authorities. 

In order to guarantee full legal certainty to those concerned, the content of this circular will be confirmed by law. 

If you have other questions regarding the Corona crisis, please visit our special FAQ

Last update: 30/04/2020

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