Child allowances and child tax credits following divorce belong to the parent to whom the child has been entrusted for personal care, provided they share a joint household. Neither the child allowance nor the tax credit for a single child may be claimed by both parents concurrently.
In cases of joint or alternating physical custody, the child allowance is paid pursuant to a written agreement between the parents; failing such agreement, in alternating custody it is paid alternately based on the ratio of custody specified, and in joint custody it alternates every three months. Our firm provides legal counsel on configuring and enforcing entitlement to these benefits.
Should you be interested in our legal services, please feel free to contact us at info@akvlkova.sk or by phone at +421 949 203 288.
