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De kinderkorting was tot en met 2007 een korting op uw inkomstenbelasting en premie volksverzekering. Dat betekent dat u minder belasting en premies hoeft te betalen.

Voor de kinderkorting gelden de volgende voorwaarden:

  • U hebt in 2007 minimaal één kind dat voor een periode van meer dan zes maanden tot uw huishouden behoort en dat op 31 december 2006 jonger was dan 12 jaar;
  • Dit kind is in die periode ingeschreven op uw woonadres of dat van uw fiscale partner;
  • U of uw fiscale partner onderhoudt het kind voor minimaal
  • â�¬ 393 per kwartaal óf ontvangt kinderbijslag (of een vergelijkbare buitenlandse uitkering);
  • Het verzamelinkomen (het totaal van uw inkomen in box 1, 2 en 3) van u en uw fiscale partner samen is niet hoger dan â�¬ 45.309.

De hoogte van de kinderkorting 2007 hangt af van het gezamenlijke verzamelinkomen van u en uw (eventuele) fiscale partner:

  • Is het gezamenlijke verzamelinkomen niet hoger dan â�¬ 28.978, dan is de kinderkorting â�¬ 939 (of â�¬ 440 als u 65 jaar of ouder bent);
  • Is het gezamenlijke verzamelinkomen hoger dan â�¬ 28.978, dan neemt de kinderkorting af met 5,75% van het deel van het gezamenlijke verzamelinkomen dat uitkomt boven â�¬ 28.978 (of met 2,693% als u 65 jaar of ouder bent);
  • Is het gezamenlijke verzamelinkomen hoger dan â�¬ 45.309, dan heeft u geen recht op kinderkorting.

Als u een fiscale partner heeft, moet u de beide inkomens samentellen. Verder geldt dat slechts één van u beiden recht kan hebben op de kinderkorting.

De kinderkorting is in 2008 vervangen door een toeslag, de kindertoeslag. In 2009 is deze regeling vervangen door het kindgebonden budget. Kijk snel hier of u in aanmerking komt voor deze nieuwe toeslag.

Als u in 2007 recht heeft op de kinderkorting dan komt u misschien ook in aanmerking