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Do you run a childcare organisation? You will need to provide monthly reports of childcare attendance for each of the children in your centre to the Dutch Tax and Customs Administration (Belastingdienst). You also need to provide an overview of the yearly attendance of the preceding year by 1 March annually. The Dutch Tax and Customs Administration will use this data to determine definitive childcare allowances (kinderopvangtoeslag).
This allows the Dutch Tax and Customs Administration to find differences between the received amount of childcare and the amount of childcare allowance paid to the parents. The parents will then be responsible for verifying and amending the data.
This measure should ensure that parents will not have to pay back large amounts of childcare allowance.
- childcare organisations
The amendment is expected to come into effect on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).