Key Benefits:
Law of 1 November 2007, laying down rules on the claim for an income-related financial contribution to the cost of children (Child-related budget Act)
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we have taken the view that it is desirable that persons who suffer from an excessive burden of the cost of children in relation to their income receive a financial contribution to those costs;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
1 The following shall be understood in this Act and the provisions which are based thereon:
a. Our Minister: Our Minister of Health, Welfare and Sport;
b. Child-related budget: a financial contribution by the State to the costs of children;
c. older: the insured person within the meaning of the General Child by-entry law ;
d. Threshold income: 108% of the 12-month average of the month January of the calculation year in force Article 8, first paragraph, part a, of the minimum wage law and minimum holiday allowances Amount referred to per month.
2 The level of the child-related budget depends on the carrying capacity on the basis of the income and the capacity.
3 Article 4 of the General Act on income-dependent schemes does not apply.
4 By way of derogation from Article 7, third paragraph, of the General Act on income-related arrangements does not claim a child-related budget where the basis of saving and investing, intended Article 5.2, first paragraph, of the Income Tax Act 2001 , from the parent in the calculation year is more than € 82.504 or, where the person concerned has the same partner the entire calculation year, the common basis of saving and investing, as referred to in Article 5.2, second paragraph, of the Act income tax 2001, of the parent and his partner in the calculation year is more than € 82,504. In determining the basis of the preceding sentence, no account shall be taken of the exemption provided for in the preceding sentence. Article 5.13 of the Income Tax Act 2001 .
1 Entitlement to a child-related budget has the parent for a child for whom to that parent on the basis of Article 18 of the General Child Allowances Law child benefit is paid or would be paid if Article 7, second paragraph of that Act does not apply, except that entitlement to a child-related budget shall apply from the calendar month following the month in which the child was born or to the household belongs to the calendar month in which the child was born. child reaches the age of 18 years.
2 The child-related budget for a calculation year is as follows:
a. if the parent is entitled to one child: € 1,038,-;
b. if the parent has a claim for two children: € 866,-
c. if the parent has a claim for three children: € 2,150,-
d. if the parent is entitled to more than three children: € 2,150,-increased by so many times € 284,-if the number of children is more than three.
3 A parent is entitled to an increase in the child-related budget in a calculation year for a child with effect from the calendar month following the month in which that child has reached the age of 12.
For a child who is 12 or older, but less than 16 years of age, the increase in the child-related budget is € 233.
5 For a child aged 16 or 17, the child-related budget shall be increased from the calendar month following the month in which the child reaches the age of 16 € 4€ 415.
6 The parent who has no partner is entitled to an increase in the child budget of € 3,066,-.
7 In the case of a joint return on the income of the parent and its partner of more than the threshold income, the sum of the amounts at which entitlement is based on the second, fourth, fifth and sixth paragraphs shall be reduced by 6,75% of the difference between the joint return income and the threshold income.
8 A parent referred to in the first and third Member States and his partner who is also older as referred to in paragraph 1 shall be deemed jointly to have one claim for the purposes of this Act.
9 If two parents are paid child benefit on the basis of the right to family allowances of one of them, only the parent, whose entitlement to family benefits is paid out, is entitled to a child-related budget.
10 The claim for a child-related budget shall be determined separately for each calendar month.
11 If the parent:
a. entitlement to child-related budget for a child; and
b. for that child for the application of the General Child by-entry law a country other than the Netherlands, one of the other Member States of the European Union, another State party to the Agreement on the European Economic Area and Switzerland as a country of residence shall be taken into account,
the child-related budget shall be a percentage of the amounts referred to in the fourth, fifth, sixth and seventh subparagraphs of paragraph (a) of paragraph 2 of the second paragraph. The percentage shall be determined in such a way as to reflect the ratio between the cost level of the country of residence taken into consideration and that of the Netherlands. The maximum percentage shall be 100.
12 If the parent:
a. entitlement to child-related budget for more than one child; and
b. For one or more of those children for the application of the General Child by-entry law a country other than the Netherlands, one of the other Member States of the European Union, another State party to the Agreement on the European Economic Area and Switzerland as a country of residence shall be taken into account,
the child-related budget shall be an amount established in accordance with the rules to be laid down by the Ministerial Regulation. That amount shall be based on the amounts set out in the second, fourth, fifth, sixth and seventh paragraphs and the ratio between the cost level of the country of residence taken into account for the child concerned or the country of residence for the child concerned. the children concerned and the Netherlands, expressed as a percentage. The maximum percentage shall be 100.
1 The amounts mentioned in the Article 1, fourth paragraph , and 2, second, fourth, fifth and sixth members , as from 1 January of each calendar year, shall be amended in accordance with the table correction factor specified in: Article 10.2 of the Income Tax Act 2001 . The amended amounts are made public by or on behalf of Our Minister in the Official Gazette.
(2) Where there is reason to increase the amounts referred to in paragraph 1 in a manner other than that under paragraph 1, the amounts shall be fixed by a general measure of management.
3 The amounts adjusted in accordance with the first and second paragraphs shall replace the amounts set out in the Article 1, fourth paragraph , and 2, second, fourth, fifth and sixth members .
4 If an increase as referred to in paragraph 2 is applied, this increase shall take place after the first paragraph has been applied.
The child-related budget is excluded from the provision of other public-income or property-related benefits and benefits in kind.
1 The Tax Administration/Surcharges is entrusted with the implementation of this Law.
2 The parent who
a. over the calculation year entitlement to a child-related budget; and
(b) the calculation year is already eligible for another concession whose execution has been entrusted to the Tax Office/Toeslagen;
shall be deemed to be an application to Article 15 of the General Act on income-dependent schemes for the child-related budget.
3 For the purposes of applying Article 16, first and second paragraph, of the General Law on Income-Dependent Practices in the case referred to in paragraph 2, the application shall be deemed to have been made at the time when the Tax Office/Toeslagen has become known that the parent is entitled to a child-related budget.
1 The amounts referred to in Article 2, fourth and fifth paragraphs , and the amount of joint review income, referred to in Article 2 (6) , adjusted for the calculation year 2009 according to the table correction factor, specified in Article 10.2 of the Income Tax Act 2001 .
2 The amounts adjusted in accordance with paragraph 1 for the calculation year 2009 shall be the amount of the amounts specified in the Article 2, fourth, fifth and sixth paragraphs .
3 The increase in the child-related budget referred to in Article 2 (3) , refers to calculation years from the year 2010.
Article 2, first paragraph As that stated on the day prior to the entry into force of Article IV (A) (1) of the simplification Act SVB , continues to apply to a parent for the child for whom the parent was on the date of that entry. Article 7aa of the General Child Allowances Law has no right to child benefit.
1 This Law shall enter into force on a date to be determined by Royal Decree.
2 This law shall apply to calculation years beginning on or after 1 January 2008.
This law is cited as: Child-based budget law.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Given at The Hague, 1 November 2007
Beatrix
Ministers for Youth and Family
,A. Rouvoet
The Secretary of State for Finance
,J. C. de Jager
Published the second of November 2007The Minister of Justice
E. M. H. Hirsch Ballin
