(2022)
How do I secure child benefit if my child does not get a training place?
Children aged 18 to 25 (up to their 25th birthday) are taken into account for tax purposes if they are doing a voluntary social year, a voluntary ecological year or certain other voluntary services. Since 2012, this includes in particular the Federal Voluntary Service (Bufdi) and other service abroad according to Section 5 of the Federal Voluntary Service Act.
The voluntary year under the Youth Voluntary Service Act can also be completed abroad. It is important that the organisation is based in Germany.
If a child participates in the European action programme "Youth in Action", they can receive child benefit for up to twelve months.
A child can also be considered if they are doing an International Youth Voluntary Service, a development policy voluntary service "weltwärts" or a "Voluntary Service for All Generations".
The Federal Fiscal Court has ruled that there is no entitlement to child benefit for a child in training after their 25th birthday if they have committed to a multi-year service in disaster control and were therefore exempted from military service (judgment of 19.10.2017, III R 8/17). The decision also affects other services in disaster control performed alongside training that resulted in exemption from military service (e.g. medical services at the German Red Cross, Johanniter-Unfall-Hilfe or Malteser Hilfsdienst, technical services at the Technical Relief Organisation).
Current decision by the Federal Fiscal Court states that there is no entitlement to child benefit if a child cannot start their training due to illness and the end of the illness is not foreseeable (BFH judgment of 12.11.2020, III R 49/18).
Important: In the case of interruptions in training lasting more than four months, children should definitely register as seeking work or training, and do so as soon as possible after the end or interruption of the respective training. Then child benefit will also be paid beyond the four-month interruption. A child seeking work is considered up to the age of 21, a child seeking training up to the age of 25.
