If we have an undelivered fine from the traffic police (KAT) that we cannot yet pay, can we still benefit from the tax deductions for children?

If the fine is delivered between November 30th and December 31st the person can take advantage of the tax deduction through their employer. Alternatively, if the fine is received later but by April 30th (next year) the person can benefit from the tax deduction by independently filling out and submitting an annual tax return, attaching the relevant declaration for tax relief for children and/or children with disabilities (under Article 22v and/or Article 22g of the Personal Income Tax Act (ZDDFL)).

If you do not wish to wait for the fine to be delivered, you can go to the respective regional office of the traffic police (KAT) and receive the fine in person.