In the Netherlands, children up to 4 years are looked after in a day-care centre for children (NL: KDV, Kinderdagverblijf), and children as of 5 years up to entry into secondary school in a so-called “after-school care centre” (NL: BSO or NSO, Buitenschoolse Opvang or Naschoolse Opvang).
If you work or live in the Netherlands, you may be entitled to receive child allowance and a childcare allowance. These benefits are paid by the tax authority (NL: Belastingdienst). That is also where you have to apply for them. If you are employed in Germany, you must inform the tax authority accordingly.
• you receive child allowance or foster-parents allowance for the child; or the child is mainly dependent on you for material support;
• your child should be registered under your Dutch residential address, i.e. in the GBA (Gemeentelijke Basis Administratie) of the corresponding community;
• your (joint) income is not too high;
• the day-care centre should be officially recognized by an LRKP* registration (all day-care centres in Vaals are registered); private day-care providers must also be registered;
• you have signed a written agreement with the day-care centre agency;
• the child for whom you apply for childcare allowance is still in primary school;
• you or your partner pay the costs for the child care;
• you and your partner are Dutch nationals or have a valid residence permit or are EU-citizens;
• you work, study or attend an integration class with a certified organisation; the same applies to your partner.