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A divorced parent with shared custody asks whether they can claim the minimum for descendants for their 20-year-old child, with whom they do not cohabit but who receives financial support. The DGT responds that, upon reaching adulthood, shared custody no longer entitles the parent to the minimum, which requires cohabitation.
The requirement for cohabitation with the eldest child to claim the minimum for descendants is now strictly applied, regardless of financial support.
The tax team reviews your specific situation.
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