(2023) When and how can I transfer the BEA allowance?

With an amendment to Section 32 (6) sentence 6 of the Income Tax Act (EStG) from 2021, it has been stipulated that the transfer of the child allowance always also leads to the transfer of the allowance for care, upbringing, or education needs (BEA allowance).

If you are separated from your partner, you can have their allowance transferred to you, or it will already be transferred by law.

However: Although the transfer of the child allowance through a legal fiction (Section 32 (6) sentence 6 EStG) always also leads to the transfer of the BEA allowance, the possibility of objection remains - but only for minor children.

The transfer of the BEA allowance must be made in the "Form Kind". The transfer is not possible if the child is registered at the homes of both parents. The parent liable for cash maintenance, with whom the child is not registered, can object to the transfer of the BEA allowance for minor children if they bear childcare costs or regularly care for the child to a significant extent. If one parent does not sufficiently meet their maintenance obligations (at least 75 percent), the other parent can have the child allowance transferred to them. This also involves the transfer of the BEA allowance.

The parents of Hans (12 years old) are separated. Hans is registered with his mother for the whole year.

Case 1: The father fulfils less than 75 percent of his maintenance obligation. The mother can have the child allowance transferred to her in this case. The BEA allowance is automatically transferred to the mother as well.

Case 2: The father fulfils his maintenance obligation. In this case, the mother can have the BEA allowance transferred to her, but not the child allowance.