Families received a 100-Euro child bonus per child in 2022

With the "Tax Relief Act 2022", a one-off child bonus of 100 Euro was paid in July 2022 in addition to child benefit for each child.

• There is an entitlement to the child bonus 2022 for each child for whom there is an entitlement to child benefit in July 2022. Children for whom there is no entitlement to child benefit in July 2022 are also considered if there is an entitlement to child benefit for them in another month of 2022.
• The child bonus is offset against the child allowance. This means that families with high incomes, for whom the tax advantage from the child allowance is higher than the child benefit, do not benefit from it. The bonus is taken into account together with the child benefit in the comparative calculation to be carried out as part of the income tax assessment in accordance with § 31 sentence 4 EStG. In this so-called favourable assessment, it is checked whether child benefit and child bonus or the relief from the child and care allowance have a more favourable effect. The higher the income, the more favourable the allowances for children are. In these cases, the child bonus is effectively reduced by the gradually increasing taxation.
• The child bonus is granted independently of subsistence-level social benefits. The one-off payment is not considered as income for social benefits whose payment depends on other income ("Act on the Non-Credit and Non-Consideration of the Child Bonus" of 2.3.2009, which still applies).
• Otherwise, all regulations that apply to the - monthly paid - child benefit also apply to the one-off payment. For example, the one-off payment can only be paid to one beneficiary per child. A written notice of amendment may be waived for the determination of the one-off payment.