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The taxpayer's personal and family situation has a direct impact on their income tax return, as it determines the amount of the personal and family allowance, as well as the possible application of reductions for joint taxation.

The purpose of this minimum is to recognize that a portion of the taxpayer's income is used to cover their basic personal and family needs, and therefore should not be taxed.

Additionally, if you have children, custody also affects how the allowance for dependents is applied:

• Full custody (100%): The parent with full custody applies 100% of the dependent allowance. There must be a court ruling or agreement confirming full custody to apply the full allowance.
• Shared custody (50%): Both parents apply 50% of the dependent allowance. This usually occurs when children live with parents who are married. In unmarried couples or civil partnership, only one partner can form a family unit with all the children.
• No custody (0%): The parent without custody does not apply the allowance, unless there is a court ruling or agreement specifying otherwise.