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(2022) Which benefits comparable to child benefit must I declare?

Dieser Text bezieht sich auf die Steuererklärung 2022. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): Which benefits comparable to child benefit must I declare?

In general, all parents are entitled to child benefit, but there are exceptions if you as parents already receive other financial benefits. You must enter these in this form.

If you are entitled to a child allowance from statutory accident insurance or statutory pension insurance, you are no longer entitled to child benefit. If the child receives payments abroad or from an intergovernmental or supranational institution that are comparable to child benefit, you also cannot claim child benefit. However, the child can be counted as a 'counting child' to increase the child benefit entitlement for other children.

If the child supplement or child allowance for the pension is lower than the child benefit, the difference will be paid as partial child benefit. This also applies to benefits you receive from another member state of the European Union, the European Economic Area or Switzerland.

Important: You must also declare child benefit entitlements even if you did not receive any child benefit in the relevant year. For example, if your child was born in December of a year but you did not receive the first child benefit payment until the following year. Even if you are separated and do not receive child benefit because it was taken into account in the calculation of your maintenance obligation, you must declare half of the child benefit as your entitlement.

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Chip 04/2026