(2025) Who is entitled to child benefit and tax allowances?

Child benefit is not income-dependent and is paid if there is an entitlement. One requirement is the child's age, the other is the so-called child relationship.

A child relationship generally exists for children who are directly related to you. These are primarily your biological children, whether legitimate or illegitimate. Adopted children are also directly related to you. A child relationship also exists for a foster child if they live in your household and you have a permanent supervisory, care, and educational relationship with them. The custody and care relationship with the biological parents must no longer exist. Occasional visits from the biological parents are harmless.

Child benefit is also paid if you have taken in a stepchild or grandchild in your household. In these cases, however, there is no child relationship in the sense of tax law. Therefore, step- or grandparents are not automatically entitled to a child allowance, but only if the biological parents transfer the child allowances to the new guardians.

They can then also benefit from other tax advantages, such as the training allowance. This can be useful if the biological parents pay little or no tax themselves, for example, because they are still studying.

Until the child's 18th birthday, no further requirements need to be met for the entitlement to child benefit and allowances other than the existing child relationship. From the child's 18th birthday, child benefit is only available for children who are in education or doing voluntary service. Child benefit may also be considered for unemployed children.