Regarding the zvE: The taxable annual household income may not exceed 90,000 euros for one child plus 15,000 euros for each additional child under 18 years of age. For this purpose, the average of the taxable incomes from the second and third years before the application submission is calculated (for example, for an application in 2018, the average of the incomes from 2015 and 2016 is used It still sounds to me as if the number of children at the time of application is relevant for the exemption threshold...