By: Vendula Florešová
September 16, 2025 3 min read
Are you planning to claim tax relief on a child who is soon to turn 26? Keep in mind that if your child’s 26th birthday is on the first day of the month, you are no longer eligible for tax credits for that month.
In May of this year, the Supreme Administrative Court dealt with a case concerning the interpretation of tax laws in connection with reaching the age of 26. Two taxpayers claimed tax relief – one a student discount (this discount has since been abolished) and the other a tax allowance for a dependent child – and believed that they were still entitled to these benefits in the month, in which they celebrated their 26th birthday.
The subject of the dispute was whether the phrase “until reaching the age of 26” used in the legislation includes the entire day of the birthday or only the period up to that day, i.e., excluding the day, on which that age is reached.
While the regional court sided with the taxpayers and argued that the age is “reached” only during the birthday, the Supreme Administrative Court rejected this interpretation. According to it, the age is reached at exactly midnight at the beginning of the birthday – that is, in a single moment, not throughout the day. This means that in the situation of this judgment, the person born on 1 March reached the milestone of 26 years at 00:00 on that very day. According to the court, the entitlement to tax relief ends on the day before – in this case 28 February. Thus, the taxpayers in this case were not entitled to the student discount and child benefit for the month of March, and the ruling of the regional court was overturned. The argument that pointed to the possible disadvantage of persons born on the first day of the month also failed.
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