ATTESTATION FISCALE
Message for parents subject to income tax as Belgian tax residents whose children are enrolled in an after-school activity or Césame day-care.
Since 1 January 2021, a model certificate has been imposed by the tax authorities: certificate 281.86 for childcare costs.
Principle:
A parent who receives taxable income as professional income (salary, pension, unemployment...) in Belgium and who has one or more tax- dependant children may deduct, under certain conditions, the childcare costs for their child or children under the age of 14.
The parent benefits from a 45% tax reduction on the amount spent on childcare, with a ceiling of €14 per day of childcare per child.
This reduction directly reduces the amount of tax payable, not the tax base.
Activities/services covered by this scheme :
Extracurricular activities
Friday afternoon garderie
Swimming
Music lessons are not covered.
Procedure:
The certificate must be issued to the parents by the APEEE services itself. As only some parents are concerned by this scheme, we will issue these certificates on request only.
We invite the parents concerned to fill in their personal details and those of their child electronically in frame II (points 2 and 3 only) the model certificate available at the bottom of the page (downloadable), and then to send it electronically to Césame office BEFORE 21 February at the latest.
Please note: do NOT sign the certificate.
Please respect this date, as we must also send the data contained in these certificates electronically to the tax authorities before 1 March.