Udstationerede i Italien kan drage fordel af kontanthjælpen "Assegno Unico" til børn: Her er hvordan.

Hos Expatax er det vores mission at gøre skat mere forståeligt for expats og pensionister. Du er velkommen til at bruge vores TAX AI nederst på siden, hvis du har yderligere spørgsmål, som ligger uden for rammerne af denne artikel.

Kriterier for at være berettiget til den universelle børneydelse

The “Assegno Unico e Universale (AUU)” is a child benefit scheme in Italy that is applicable to parents with at least one dependent child up to the age of 21. The benefit is calculated based on the number of children, their age, and the household income. Even high-income families are entitled to a default amount. The scheme is open to Italian citizens as well as citizens of European Union (EU) and non-EU countries, provided they meet specific conditions such as being subject to income tax in Italy and a minimum residency period.

Nøglefunktioner i AUU

The AUU aims to simplify and enhance support for parenting and childbirth. It is termed ‘universal’ because it is available to all families with dependent children, irrespective of their income level. The benefit varies according to the family’s economic condition, assessed through the Indicator of Equivalent Economic Situation (ISEE) – a form that summarises the household’s financial condition and assets. Families with an ISEE above €43,240 are still eligible for a smaller amount.

Forståelse af kontanthjælpsbeløb til børn

The amount of the AUU benefit varies based on several factors, including the family’s ISEE score, the age of the children, and any special circumstances such as disability. For 2023, the benefit ranges from a maximum of €189.2 per child with an ISEE up to €16,215, to a minimum of €54.1 per child with an ISEE above €43,240. Additional increments may apply for families with more than two children, children under one year of age, and in cases of disability. The benefit can also be adjusted retroactively if a new Self-Certification of the Economic Situation (DSU) is submitted within the first half of the year.

Sådan ansøger du om AUU

Ansøgning om AUU kan ske via autoriserede skatteassistancecentre, kendt som CAF (Centri di Assistenza Fiscale), eller online via hjemmesiden for det nationale institut for social sikring (INPS). De nødvendige legitimationsoplysninger omfatter det offentlige digitale identitetssystem (SPID), det elektroniske identitetskort eller det nationale servicekort. Ydelsen er normalt tilgængelig inden for et par timer efter anmodningen.

Betaling og særlige tilfælde

AUU betales af INPS og kan krediteres en bank- eller postkonto. Forældrene kan vælge at dele ydelsen 50-50. I tilfælde af eneforældremyndighed kan 100% af beløbet kræves af den ene forælder. Ydelsen er også forenelig med andre regionale og lokale tilskud samt borgerlønnen (Reddito di Cittadinanza).