Do you live abroad with your child, but work (partly) in the Netherlands? You might assume that childcare benefit (kinderopvangtoeslag) isn't available to you. However, it's not that black and white: under certain conditions, you can still receive childcare benefit from abroad. We explain when this is possible, what changes if you have a benefit partner, and what to look out for when it comes to the childcare itself.
Conditions
The Dutch Tax and Customs Administration (Belastingdienst) looks at two things for childcare benefit from abroad: where you live and where your income comes from. Both must meet specific requirements. It's not enough that you're Dutch or have previously lived in the Netherlands.
Where do you need to live?
This is the first and most important condition: you only qualify if you live in an EU country, or in Liechtenstein, Norway, Iceland, or Switzerland. Your child must also live in one of these countries and attend a registered childcare facility there.
Do you live in the United Kingdom? Since Brexit, stricter rules apply: if you moved to the UK after January 1, 2021, you no longer qualify for childcare benefit.
You must have income in the Netherlands
If you and your child live outside the Netherlands, you only receive benefit if you work in the Netherlands and pay tax on your income there. This can happen in various ways:
- You have a permanent salaried job with a Dutch employer.
- You work as a self-employed professional (zzp'er) or entrepreneur with Dutch income.
- You have been seconded abroad by your Dutch employer.
Do you work part-time? You still qualify, as long as you earn money in the Netherlands and pay tax on it. If you don't work at all, you cannot apply for childcare benefit from abroad. A work trajectory, training course, or civic integration programme only counts if you live in the Netherlands, not if you live abroad.
The reverse situation also applies: do you live in the Netherlands but work in one of the aforementioned EU or EEA countries? Then the same conditions apply to you as for people who both live and work in the Netherlands.
Do you have a benefit partner? Then additional rules apply
If you live with a partner, you may have a benefit partner. The Tax and Customs Administration combines your incomes to determine how much benefit you receive. Unsure whether you have a benefit partner? You can check this with the Tax and Customs Administration.
If you apply for childcare benefit from abroad, your benefit partner must meet these conditions:
- He or she lives in the Netherlands, or in the EU, Liechtenstein, Norway, Iceland, or Switzerland.
- He or she works, follows a work trajectory, training course, or civic integration programme. This may be in the Netherlands or in your partner's country of residence.
- He or she has a citizen service number (BSN). This also applies to your child(ren), by the way.
Important: only the person who works in the Netherlands (or follows a work trajectory there) can actually apply for the benefit. Does your partner abroad follow a work trajectory or training course? Then this must be comparable to a Dutch trajectory or a recognised Dutch programme.
Make sure the childcare is registered
Besides the conditions around living and working, your child's childcare must also meet requirements. If your child attends childcare in the Netherlands, check the LRK number, as we also describe in our article about the National Childcare Register (Landelijk Register Kinderopvang).
Does your child attend childcare abroad? Then that childcare must be registered in the Foreign Childcare Register (Register buitenlandse kinderopvang) of DUO. Only childcare locations that meet Dutch requirements are included here. Is your child's childcare not yet listed, or does the registration expire within 6 months? Then you can apply for registration yourself through DUO.
Are you moving abroad soon?
If you (with your family) are moving abroad, make sure to report your new address to your Dutch municipality in good time. Government agencies need to be able to reach you, for example if you still need to pay tax or receive benefits. If you don't do this, you risk a fine or your benefits may be stopped.
Have you already moved or don't know your new address yet? You can change your address through the RNI (Non-Residents Records Database), and with the Message Box (Berichtenbox) of MijnOverheid you won't miss any important mail even without a fixed address.
In brief
You can receive childcare benefit from abroad if:
- You and your child live in an EU country, Liechtenstein, Norway, Iceland, or Switzerland.
- You (or your benefit partner) work in the Netherlands and pay tax there.
- Your (possible) benefit partner meets the conditions around living, working, and BSN.
- Your child's childcare is registered, in the Netherlands or abroad.
Unsure about your specific situation? Always contact the Tax and Customs Administration or Toeslagen for the latest information, as the rules around living and working across borders are somewhat more nuanced than when you simply live in the Netherlands.
Finished figuring out how much benefit you'll get and want to find good childcare right away, in the Netherlands or for when you return? Easily compare daycare centers (kinderdagverblijven/KDV), childminder/host parent care (gastouderopvang), and after-school care (BSO) on price, availability, and policies via Kiddie.nl.