Tax deductible weekend expenses of disabled persons
Last updated:
18-11-2021
For the levy of income tax in the Netherlands, the deduction of weekend expenses for disabled persons relates to the costs of extra care for seriously handicapped children, brothers, sisters, or people placed under legal mentorship of the taxpayer.
Specific conditions must be met with regard to the nature and level of the handicap.
The law provides for the following deductions for weekend expenses for disabled persons (2021):
- € 11 per each day of care; and
- 0.19 cent per kilometer for transport of the disabled person by car of the taxpayer between the place of normal residence of the disabled person and the place of normal residence of the taxpayer. Travel days are considered days of stay with the taxpayer.
In case both the taxpayer and his/her fiscal partner incur weekend expenses for disabled persons the aforementioned amounts must be split in half.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |