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The deduction for childcare expenses only applies to those who are already entitled to the maternity deduction; in other words, it is an extension of the maternity deduction. The general requirements must be met (working mother with a child under 3 years old, registered with Social Security).

Additionally:

• The additional deduction always applies to the mother, even if the other parent paid the expenses.
• It can be applied even in cases of shared custody.