Single-Parent Tax Credit (CIM)

What is the CIM? – The Single Parent Tax Credit (CIM) is a measure for unmarried taxpayers classified in tax class 1a, raising one or more children and benefiting from a tax reduction. This provision aims to reduce the tax burden on single parents.

Who is entitled to the CIM? – Unmarried taxpayers who have one (or more) child(ren) in their household for which they receive a child tax reduction, and who are therefore classified in tax class 1a, may be granted a single parent tax credit (CIM).

How to get the CIM? – You must declare that you are a single parent on your tax return.

When does the CIM expire? – The CIM expires when you are no longer single.