(2024) Has the training allowance been increased in 2023?

Parents who receive child benefit or child allowances for children in school or vocational training are entitled to a training allowance of 924 Euro for "special needs" if the child is over 18 and living away from the parental home (§ 33a para. 2 EStG).

In 2023, the training allowance was increased from 924 Euro to 1.200 Euro (§ 33a para. 2 EStG, amended by the "Annual Tax Act 2022" of 16.12.2022).

The training allowance is reduced by one twelfth for each month in which the conditions are not met for the full calendar month. The training allowance is also reduced if the child lives in a foreign country with a lower standard of living, according to the country group classification by one, two or three quarters.