10,12,2. For international adoption of children

In the event of international adoption, taxpayers can deduct 600 euros for each adopted child in the tax period.

This deduction is compatible with the deduction for previous birth or adoption.

When both adopted parents live with the child, the deduction will be prorated among them by equal parts.

Adoption will be international when this results from the applicable rules and conventions in this area.

Completion

In the event of marriage, if both spouses have the right to deduction, they must indicate in the "Common" box the number of children adopted in the international sphere.

Otherwise, the number of internationally adopted children will be shown in the "Holder" box. In this case, it must also be completed if the children live with both foster parents.