Which CM contributions are tax deductible?

Not tax deductible

• Healthcare premium for Flemish social protection
• Member contribution for CM services and benefits
• Premiums for CM insurance ( CM-MediKo Plan, CM-Hospitaalplan, CM-Hospitaalfix and Fix Extra)

Because as a CM member you did not have to pay a financial responsibility contribution in 2023, you cannot deduct this.

Tax deductible

• Mandatory health insurance contribution
  This is a legal contribution that some people have to pay to maintain health insurance.
  CM members who paid this contribution in 2023 received a tax certificate at the end of March.
  This contribution should not be confused with the member contribution for CM services and benefits .
   
• Registration fee for Kazou holidays for:
  • children up to the age of thirteen: parents received a tax certificate;
  • young people with a severe disability up to the age of twenty: parents can request the tax certificate from Kazou.
• Home sitter for sick children
  Did you use this service? CM will send you a certificate with the amount that you can enter on your tax return.
  You limit the amount to a maximum of 15.70 euros per babysitting day per child.

Which box to fill in?

• Mandatory health insurance contribution
  • The amount is stated on the certificate under 'Active wage earner': enter the amount in part 1: box IV.A.18.
  • The amount is stated on the certificate under 'Non-active wage earner': enter the amount in part 1: box VA4.
  • The amount is stated on the certificate under 'Active self-employed person': enter the amount in part 2: box XVI.10, XVII.8c or XVIII.10c.
• Registration fee Kazou
  • Enter the amount in box X, section B, code 1384.
• Home sitter for sick children
  • Enter the amount in box X, section B, code 1384.

Tax reduction for the disabled

If you were recognized as 66 percent disabled by the Riziv on January 1, 2024, you are entitled to a tax reduction. To do this, cross the code 1028-39 or 2028-09 on your tax return.