Eligibility for kita tax deduction

Finance, Taxes, Banking, Insurance and Retirement
1
Hello,

I’m full time employed and my wife doesn’t work.

I’m wondering whats the eligibility for kita tax deduction?

Can we take advantage of it if my wife works half of week as a freelancer?

2
The calculation was based on both pensums added - 100%, so if you work 100% and your wife 40%, one can get 40% of subsidized Kita (2 days a week). In some cases one can get some more subsidized Kita, for example when the parents do not speak the local languages, so the kid can learn it in the Kita.