Income

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.