Who can claim the child allowance on their tax return, and what about a wife who is entitled to maintenance? What about a student who lives with their parents and is self-employed? Tax adviser Ondřej Homolka from the firm Hartmanová & Steininger answers these and other questions.
Taxes and maintenance
Question: We are divorced and live apart. I pay maintenance for our children, and my ex-wife claims the child allowance. Could I claim the allowance myself? Or can I deduct the maintenance from my tax?
Answer: Regardless of the fact that you pay maintenance for the children, you cannot claim the child allowance, as only the parents with whom the children live in the household are entitled to claim the allowance. The maintenance payments do not reduce either the tax base or the tax itself.
Child allowance
Question: We are married, and my wife has always claimed the child allowance up to now. However, she lost her job in February – can I claim the child allowance myself from then on?
Answer: Married couples whose children live in the same household can decide which of them claims the allowance. However, only one spouse may do so in any given month. In your case, it may be advantageous for you to claim the full annual allowance for the children, as this is deducted only after the personal tax allowance has been applied. Your wife can make full use of her personal allowance for herself, even if she only had income for two months of the year. Overall, this allows you to secure a higher tax relief for the family.
Wife with maintenance obligations
Question: We have a young child, but we are not married. The child bears my surname. My partner is on parental leave and I provide for the family. Can I claim the child allowance and the spousal allowance?
Answer: Marriage is not required for the child tax allowance. You can claim the allowance as it is your own child living with you in the household. However, in the case of the allowance for a spouse, the name itself suggests that only married partners can claim it. As you are not married, you cannot claim it.
Grandparents and the child allowance
Question: My daughter has a young child and has moved back in with us together with the child after separating from her partner. She is on parental leave, has no income and we are essentially supporting her. The child’s father does not pay maintenance. Can we claim the child allowance in this situation?
Answer: Grandparents can also claim the child allowance if the grandchild lives in their household and the child’s parents have no income from which they could claim the allowance. As this is not a typical situation, it makes sense to attach a statement from your daughter to the tax return confirming that she has no income and that both she and the child live with you in a shared household.
Self-employed student
Question: My son is of legal age, studies at university and is self-employed on the side. He will be submitting a tax return in which he claims the personal tax allowance. Can we still claim the allowance for a dependent child?
Answer: If the conditions for the child allowance are met – that is, your son is not yet over 26 years of age, is preparing for a future career through continuous study and lives in your household – you can claim the allowance, regardless of the fact that your son is self-employed alongside his studies and earns his own income.
Student in halls of residence
Question: My daughter is studying at university and lives in halls of residence in another town. Can we claim the child allowance even though she does not actually live with us, provided her main residence is still registered with us?
Answer: Provided the other requirements for the child allowance are met, the child’s temporary stay in the university hall of residence does not prevent you from claiming the child allowance.