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INTERNAL DIRECTIVE OF THE COMMISSION
Subject: Tax abatement for children who continue to study
after the age of 26
On 7 April 2004 the College of the Heads of Administration approved by
written procedure Conclusion 222/04 (see annex), which is applicable
within the Commission from 1 May 2004.
Horst REICHENBACH
Annex
Luxembourg, 7th April 2004
CONCLUSION 222/04
APPROVED BY THE HEADS OF ADMINISTRATION BY WRITTEN PROCEDURE ENDED ON 7th
APRIL 2004
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Tax abatement for children who
continue to study after the age of 26
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SEC(2004)411
The Heads of Administration agree to discontinue the grant of the tax
abatement provided under the second subparagraph of Article 3(4) of
Council Regulation No 260/68 for a dependent child aged over 26, except
where having undertaken studies at the normal age for the studies in
question before the age of 26, he or she has continued them regularly and
without interruption. In all cases, the tax abatement shall end either as
soon as the child's income exceeds 40% of the salary of a Grade 1 official
in step 1[1], or when the dependent child reaches 30 years of
age.
This Conclusion shall apply from 1 May 2004.
It repeals and replaces Conclusion 198/91, which was approved by the Heads
of Administration at their 184th meeting held on 31.January 1991.
Done at Luxembourg, 07.04.2004
For the College of the Heads
of Administration
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Footnote
[1] For the period from 1 May 2004 to 30 April 2006: Grade D*1,
step 1.
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