Is voluntary military service also eligible for tax relief?

Voluntary military service alone does not entitle you to child benefit or child allowances. It is not considered a recognised voluntary service under § 32 para. 4 no. 2d EStG, such as the Federal Voluntary Service or the voluntary social/ecological year. According to the Federal Fiscal Court, an analogous benefit is not possible (BFH ruling of 03.07.2014, III R 53/13).

HOWEVER: A child benefit claim may also exist during voluntary military service if certain conditions are met – such as a recognised vocational training, a transition period, or waiting time for a training place.

Consideration criteria under § 32 para. 4 EStG

• Vocational training (§ 32 para. 4 no. 2a EStG): The three-month basic training and any subsequent post training are considered vocational training if they take place as part of a military career (e.g. officer or non-commissioned officer training).
• Transition period (§ 32 para. 4 no. 2b EStG): Transition periods of up to four months between two training phases or between training and starting service are eligible.
• Waiting time for a training place (§ 32 para. 4 no. 2c EStG): Child benefit can also be granted during military service if the child can prove that they cannot find a training place and are making serious efforts to obtain one.

Current BFH ruling of 20.02.2025 (III R 43/22)

The Federal Fiscal Court has ruled that voluntary military service alone does not entitle you to child benefit. However: Child benefit can still be paid if other conditions under § 32 para. 4 EStG are met – even with more than 20 hours of service per week.

Example from the ruling:

• The son completed ten months of voluntary military service after graduating from high school.
• The family benefits office only recognised the transition period and basic training.
• After basic training, the son served in a rank-and-file position.
• During this time, he decided to study but could not start immediately.
• The BFH confirmed the child benefit entitlement for the period between basic training and the start of studies, as the child could not start a training place due to lack of opportunity.

Important: Basic training does not lead to the completion of initial vocational training within the meaning of § 32 para. 4 sentence 2 EStG. Full-time employment (e.g. as a temporary soldier with more than 20 hours/week) does not exclude the child benefit entitlement if, for example, the start of studies is delayed for organisational reasons.

Proof and cooperation obligations

• Child benefit is only granted if the willingness to undergo training and the search for a training place can be proven.
• Children over 18 must cooperate.
• A subsequently claimed willingness to undergo training is not sufficient – concrete proof must be provided (e.g. application documents).

Tax tip:
Document applications and rejections early! If no proof is available for a specific month, the claim may be forfeited retroactively – even if there was an actual willingness to undergo training.

Maintenance payments if child benefit is not available

If the child benefit claim lapses (e.g. due to excessively long waiting times), parents can claim maintenance payments to the child as extraordinary expenses under § 33a para. 1 EStG. For 2024, the maximum monthly amount is 982 Euro.