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(2023) When am I still entitled to child benefit and the child allowance for a child over 18?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Wann habe ich für ein volljähriges Kind noch Anspruch auf Kindergeld und Kinderfreibetrag?

As long as your child is under 18, you will receive child benefit or the tax allowances (child allowance and allowance for care, education and training) in any case. For children over 18, the entitlement continues if the child is undergoing training and has not yet reached the maximum age of 25.

For a child who is unable to support themselves due to a disability, there is an entitlement to child benefit without age restriction. The condition is that the disability occurred before the age of 25.

Otherwise, child benefit for children over 18 is only available if they are in training or doing voluntary service. This can be vocational training, but also a degree or, for example, attending a college, vocational school or technical secondary school. If the child has to interrupt their training due to illness or maternity, the child benefit entitlement continues.

The same applies to a four-month transition period between two training phases, possibly longer if the child initially unsuccessfully seeks training. For children registered as unemployed, child benefit can be paid until their 21st birthday, even if they have a mini-job (up to 450 Euro; from 1.10.2022: 520 Euro).

The income test is waived for children over 18. This means that the income of children over 18 is completely irrelevant. The family benefits offices and tax offices no longer check what income and earnings the child has received and in what amount, but whether the vocational training is a first or second training. In the case of second training, it is then further checked whether and to what extent a job is held alongside.

Children during a second vocational training are only considered if they

  • do not work or work no more than 20 hours per week,
  • are completing the second training as part of a training employment relationship,
  • only have a minor employment (mini-job) or only take on short-term employment (temporary job).

The Federal Central Tax Office (BZSt) has updated the "Child Benefit Service Instruction", which is used by the family benefits offices to check child benefit entitlement. The following rules apply:

  • During a temporary illness, the child benefit entitlement remains as long as the training relationship legally exists and training measures are cancelled due to the illness.
  • Illnesses are considered temporary if they generally do not last longer than six months.
  • A medical certificate is required to prove the duration of the illness. In the case of longer illnesses or disabilities, consideration as a "disabled child" may be possible.
  • Students can be considered during sick leave or exemption from attendance if a medical certificate is provided.
  • Employment bans under the Maternity Protection Act and interruptions due to impermissible activities are not considered detrimental to the entitlement.
  • Interruptions due to childcare, such as parental leave, are not considered.

Important: If your child is ill for a longer period, you should contact the family benefits office. You must provide credible evidence that the training can be continued and prove the expected end of the illness with a medical certificate.

 

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