What is the child allowance?

Child benefit and child allowance are intended to provide financial relief for parents and ensure the child's minimum subsistence level is tax-free.

The entitlement generally begins at the birth of the child. Child benefit must be applied for at the family benefits office.

Child benefit

Child benefit is paid monthly and transferred directly to the parents' account.

The amount of child benefit depends on the number of children.

Child allowance

The child allowance is not paid out. Instead, it reduces the taxable income and thus the tax burden as part of the income tax return.

The tax office automatically checks whether the paid child benefit or the child allowance is more favourable for you. This automatic calculation is called the favourability test.

Child allowances in 2025:

• 6.672 Euro child allowance for joint assessment
• 3.336 Euro per parent for individual assessment
• 2.928 Euro care allowance for care, upbringing and education

How long is the entitlement?

Child benefit and child allowance can generally be considered:

• until the child's 18th birthday,
• until the 25th birthday if the child is, for example, in training, studying or doing voluntary service,
• with no age limit if the child cannot support themselves due to a disability.