Anyone is eligible whose entitlement to a family tax benefit begins on or after January 1, 2023, with regard to their foetus, biological or adopted child of at least 12 weeks, until the day before their 30th birthday. Therefore, in the case of children born or adopted on or after January 1, 2023, or existing pregnancies that have completed their 12th week, mothers under 30 may be entitled to the PIT-exemption.

The PIT-exemption is available for single, married or partnered mothers who comply with the conditions above.