I plan to apply for a tax social benefit for children, but I don't quite understand how to properly confirm that my husband (or my wife) is not using this right. Is it enough to state this in an application to the employer in an arbitrary form, or are additional supporting documents required from the other spouse? I don't want to make a mistake and then have issues with the tax authorities.
Answer provided 11.12.2025 11:27
An employee who is raising two or more children under 18 years of age is entitled to a basic social tax benefit for each child (sub-para. 169.1.2 of the TCU). Such a benefit is provided until the end of the year in which the child turns 18. One of the parents can receive the PTSB for children. To apply for the benefit, the following documents must be provided: an application for the benefit; copies of children's birth certificates or a document confirming paternity, or documents confirming the age of the child (children). The benefit applies only to one of the children's parents and only at one place of employment.
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