Supplemented refunds
You must provide proof of each income. Both the latest assessment notice for your taxes and all income proofs of you, your partner and your dependents must be submitted (e.g. pay slips, sheets 281.10, pension slips).
The property tax assessment notice and all supporting documents of movable property (capital, shares, etc.) are also required.
In principle, the income of the past calendar year is examined.
The following persons are excluded, provided they have a stable income:
- retirees;
- disabled people;
- persons receiving a survivor's pension;
- persons receiving disability benefits;
- civil servants on disability whose illness period is at least three months;
- military personnel who have been temporarily relieved of duty for at least three months due to illness;
- single-parent families, under certain conditions also in the case of co-parenting;
- persons who have been continuously incapacitated for work or completely unemployed for at least three months, or a combination of both;
- self-employed persons in classic bridging law (not Covid bridging law) for at least one quarter. At the time of the application, the self-employed person must still benefit from the bridging right.
Do you belong to one of these groups? Then the calculation takes place:
- either on the basis of the gross taxable family income of the previous year;
- or on the basis of the gross taxable monthly income of the family of the month preceding the application, increased by the amount of all associated benefits (e.g. holiday pay).
Is the application submitted in the month in which the above situation arose? Then the income for that month is examined.
The calculation that is most advantageous for you will be taken into account.
Is your declaration of honor fraudulent, for example because you deliberately concealed certain incomes? Then you must repay the amounts wrongly received and the legislator provides for a fine.
Are you submitting an application yourself because you are not eligible for the automatic allocation ? Then an income test is required. This checks whether you do not exceed the income limit (see conditions).
To calculate the gross taxable family income, all incomes of the family are added together:
- business and professional incomes;
- movable and immovable (e.g. cadastral income) income;
- pensions (+ health insurance deductions);
- sickness and disability benefits;
- maintenance money;
- foreign income;
- ...
You do not have to declare certain incomes , such as child benefit, incomes for people with disabilities and professional income of children (e.g. from student holiday jobs) if they are still entitled to child benefit for the period under investigation.
The family usually consists of the applicant, the cohabiting partner and their dependents.
- Is the applicant still a dependent ? The family then consists of the applicant, the beneficiary with whom the applicant is registered, the cohabiting partner of the beneficiary and the dependents of the beneficiary or of the cohabiting partner of the beneficiary.
- Is the applicant younger than 25 but no longer a dependent ? Then the family may be composed differently.
For the correct composition of your family, it is best to contact CM.
Are you not married and do you not legally live together? Your partner's income will then be counted if he or she is officially domiciled at your address and if you state that you are partners in the application.
No, you do not have to do anything for the increased compensation itself. CM regularly carries out checks to determine whether your situation has changed and whether you are still eligible for the increased compensation. But in general you must notify CM if you are incapacitated for work .
CM will notify you if you receive the increased compensation. You will also receive new yellow stickers with a modified code. That code is at the bottom of the sticker and always ends with 1 if you have the increased allowance.
- With automatic allocation, the right runs until December 31 of the following calendar year. The right is extended annually if you met the conditions in the past calendar year.
- In the event of a change in the family situation, the increased allowance will be maintained for those who remain part of the family involved. Anyone who is no longer part of it will continue to receive the increased allowance until the end of the quarter following the change.
- If you are granted after an income test, the right remains until checks show that your income has changed in such a way that you are no longer entitled to the increased allowance. In the event of a change in the family situation, the right is retained until the end of the quarter following the change.
Yes. Anyone who meets one of the conditions is entitled to the increased compensation.
With automatic allocation based on your benefit or capacity, you will receive the increased allowance from the day that you meet the condition for automatic allocation . For example, from the day the benefit in question is granted.
Did you submit an application yourself ? Then the effective date depends on the type of income test .
If you have an income test for the past calendar year, you will receive the increased allowance from the first day of the quarter in which the application took place.
For a one-month income survey, you will receive the increased allowance from the first day of the month in which the survey took place.
There is one exception to this. Was your application submitted within three months after your new situation or capacity arose (e.g. you retired or you became disabled)? Then you will be entitled from the first day of the month in which your new situation arose.
If the allowance is automatically granted on the basis of your benefit or status (see conditions), the increased allowance applies to you, your cohabiting partner and your dependents.
If an application is based on income (see conditions), all family members will receive the increased allowance.
With increased compensation you are entitled to a number of benefits. For some of these benefits you need a certificate of increased compensation .
- Create your own certificate on yourMy CM profile page .
- Use the application form [add link] to request your certificate from CM.