Who files Dutch tax returns for my minor child's income?
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Detailed explanation, checklist and sources
A child under 18 declares wages and work income in their own return. Certain asset-related income belongs in a parent's return. Allocate by income category, not simply by who receives the money.
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1. What does the child declare?
The child declares wages, internship pay, income from other work and business profits. Collect their annual statements and business receipts; do not simply add wages to your own income.
2. How does the child file?
The child uses Mijn Belastingdienst for their own return. A part-time job may lead to a refund. Check official filing obligations and information; being a minor does not remove the need for an individual return.
3. What belongs to the parent?
You declare the child's own-home income, substantial-interest income, savings and investments other than green investments, and income from making assets available. Keep these separate from the child's wages.
4. What about joint parental authority?
Where both parents have parental authority, for example in co-parenting, the relevant income is allocated equally between them. Coordinate both returns. The parent declaring dividend received also reports the value of those shares.
5. What about green investments?
The child files personally to obtain the green-investment exemption. The parent reports the amount above the exemption. Check the relevant tax year's figures; do not automatically treat green investments as ordinary parental box 3 assets.
6. Which pensions and records?
The child declares orphan pension and an annuity where they are the beneficiary. A survivor pension intended for the parent belongs to the parent. Keep annual statements, bank and investment records, authority details and both submitted returns.
Must I add my 16-year-old's wages to my income?
No. The child declares their wages. Attribution of some asset income to a parent does not change that wage allocation.
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- Age and tax year
- Wage, internship and work statements
- Home, shares and other assets
- Parental authority and coordination
- Green investments and exemption
- Pension beneficiary and filing receipts
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Belastingdienst · Minderjarig kind en inkomsten ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.