Which CM contributions are tax deductible?

Not tax deductible

• Healthcare premium for Flemish social protection
• Member contribution for CM services and benefits
• Premiums for CM insurance ( CM-MediKo Plan, CM-Hospitaalplan, CM-Hospitaalfix and Fix Extra)

Because as a CM member you did not have to pay a financial responsibility contribution in 2025, you cannot deduct this.

Tax deductible

• Mandatory health insurance contribution
  This is a legal contribution that some people have to pay to maintain health insurance.
  CM members who paid this contribution in 2025 received a tax certificate at the end of March.
  This contribution should not be confused with the member contribution for CM services and benefits .
   
• Registration fee for Kazou holidays for:
  • children up to the age of thirteen: parents received a tax certificate;
  • young people with a severe disability up to the age of twenty: parents can request the tax certificate from Kazou.
• Home sitter for sick children
  Did you use this service? CM will send you a certificate with the amount that you can enter on your tax return.
  You limit the amount to a maximum of 16.90 euros per babysitting day per child.

Which box to fill in?

• Mandatory health insurance contribution
  • The amount is stated on the certificate under 'Active wage earner': enter the amount in part 1: box IV.A.18.
  • The amount is stated on the certificate under 'Non-active wage earner': enter the amount in part 1: box V.A.4.
  • The amount is stated on the certificate under 'Active self-employed person': enter the amount in part 2: box XVI.10, XVII.7 or XVIII.9.
• Registration fee Kazou
  • Enter the amount in box X, section B, code 1384.
• Home sitter for sick children
  • Enter the amount in box X, section B, code 1384.

Tax reduction for the disabled

If you were recognized as 66% disabled by the Riziv on January 1, 2026, you are entitled to a tax reduction. To do this, cross the code 1028-39 or 2028-09 on your tax return.