A mother originally from Emmeloord, who now lives in Spain, is not entitled to Dutch childcare benefit (kinderopvangtoeslag). According to De Stentor, the woman may have missed out on tens of thousands of euros in benefits — but the rules leave no room for compensation in her situation.
How does childcare benefit work?
Childcare benefit (kinderopvangtoeslag) is a contribution from the Dutch government to parents who use formal childcare in the Netherlands. The benefit is paid out through the Tax Authority (Belastingdienst) and is designed to reduce the costs of daycare (kinderdagverblijf/KDV), after-school care (BSO), or childminder/host parent care (gastouderopvang).
Strict conditions apply in order to qualify for childcare benefit:
- Both the parent and the child must be living in the Netherlands (registered in the Personal Records Database, or BRP).
- The parent must be working in the Netherlands, following an education programme, or participating in a reintegration trajectory.
- The childcare must take place at a registered provider listed in the National Childcare Register (Landelijk Register Kinderopvang/LRK).
- The parent must either have a benefits partner or submit the application independently through the Tax Authority.
Living abroad and childcare benefit
Anyone who no longer lives in the Netherlands generally loses their entitlement to Dutch childcare benefit. This also applies to EU citizens who move from the Netherlands to another EU country. Although the European Union has agreements in place regarding social security, childcare benefit — as a national scheme — falls outside the standard range of exportable benefits.
Parents living abroad who arrange childcare in their country of residence can typically only access the childcare support schemes available in that country. Spain has its own childcare support system, which differs from the Dutch model.
What does this mean for parents?
The situation of the mother from Emmeloord underlines how important it is to look into the consequences for your benefits in good time before moving abroad. Anyone considering emigrating or living in another country temporarily is strongly advised to contact the Tax Authority or a specialist tax adviser beforehand. A move abroad can have immediate implications for entitlement to childcare benefit, housing benefit, and healthcare benefit.
Parents who remain living in the Netherlands but plan to have their child cared for abroad are also ineligible for the benefit: the childcare must take place with a provider registered in the Netherlands.