The income test If your gross income (before tax) in the last income tax year was 40,000 euro or less (effective January 2006), (previously the limit was 36,500 euro), you are eligible.
Multiply the gross income (before tax) of the higher earner in the last income tax year by 2.5 and add the gross income of the other earner in the last income tax year. If the answer is 100,000 or less (effective January 2006), (previously the limit was 92,000 euro), you are eligible.