CERTIFICATE N° 281.86
This certificate only concerns families subject to income tax in Belgium
The information you are about to send us is used to create a certificate that is valid as an annual certificate issued in accordance with Article 6318/8 of the Royal Decree implementing the Income Tax Code 1992 (AR/CIR 92), with a view to granting the tax reduction for childcare.
This certificate, which only needs to be completed in one copy, must be made available to the administration by the debtor of the childcare expenses. The debtor of the costs is the person who is normally responsible for the childcare costs and who pays or bears them. The debtor mentioned in the certificate will only be entitled to the tax reduction if he/she is fiscally responsible for the children or if he/she receives half of the tax benefit for dependent children (fiscal co-parenthood), and if of course the other legal conditions are met.
The data mentioned on the certificate may only relate to the part of the year preceding the child's 14th birthday or the 21st birthday of a child with a severe disability.
Until last year, it was the O.N.E. (Office National de l'Enfance) that provided us with the document to create the attestations.
The law was changed in the course of 2022 (and we only learned about it from the O.N.E. on 13 March 2023). We are now obliged to deal directly with the tax authorities by sending them an XML file of all the certificates (originally by 1 March, then with a deadline of 31 March although the last we heard, as the authorities themselves were not ready for the new formula, further flexibilities are still expected).
As one "hold" is better than two "thou shalt", we ask you to fill in ALL URGENTLY the form below so that we can process it before the 31 March 2023 date (still counting the time needed to introduce, on our side, other information such as the number of days and the amounts). We will initially process all forms submitted to us before Monday 27 March 2023.
All the information requested in the form is required for the certificate to be valid. Some of it is not known to us (e.g. NISS nor the parent who is responsible for the child). We can understand that you do not particularly want to send us such personal information but without it, we will not be able to issue you a tax certificate. It's up to you ;-)
We request that you treat the information with the rigour required by the state administrations as we will not be able to modify it. Thank you ;-)
We are obliged to warn you that we cannot be held responsible for any erroneous or incomplete answers you may have given us. On the other hand, if the Administration were to strictly apply the deadlines set (of 31 March), we cannot certify that a certificate could be taken into account this year for answers out of time. Thank you for your understanding.
