What’s new for families 1 January?

Starting 1 January co-mothers in a Lesbian relationship will no longer have to formally adopt a child born to their partner as is now the case. In future co-mothers will be identified as a relative in the same way fathers are today. Co-mothers won't have to fulfil any extra formalities as long as they are legally married to the child's other mother. Children born ahead of 1 January can be recognised by the co-mother too.

Belgium is also ditching a tax that has been dubbed the 'tax on misery'. Monies that one partner pays to the other to acquire the family home when they divorce will no longer be taxed at 2.5%. Instead the basic rate tax of 1% will be charged. The arrangement also applies to couples who have been living in sin. The lower 1% rate will be charged if people divorce or separate after marriage or having co-habited for at least one year. If the marriage falters before the year is out or partners go their separate ways before they have cohabited for a year the higher 2.5% rate will still be charged.

A new arrangement at the doctor's too: the amount of money you have to pay out of your own wallet that will not be reimbursed by your health fund if you visit a consultant is being set at 12 euros from 1 January onwards. Patients who qualify for the reduced rate will pay 3 euros.