The amount of this tax credit is based on the expenses paid by the taxpayer for the placement of a dependent child in a preschool. The dependent child must live in the same household as the taxpayer. If more than one taxpayer is supporting a child in the same household, only one of them can claim the discount.
The discount is applied on the basis of a certificate issued by the relevant pre-school:
a kindergarten according to the Education Act or a similar establishment abroad,
a group childcare facility or similar facility abroad; or
a pre-school childcare facility operating under a trade licence, if the care is comparable to that provided in a playgroup or kindergarten.
The maximum amount of the discount is equal to the minimum wage set for the tax year in question.
