Place of residence

You can also claim the child allowance and the allowance for care, education and training if the child lives abroad.

However, if the child lives abroad, the allowance is reduced depending on the country in which the child resides.

This text refers to the Steuererklärung 2021. You can find the version for the Steuererklärung 2025 at:
(2025): Place of residence

What impact does a child's stay abroad have on child benefit, the BEA allowance, and the training allowance?

In contrast to child benefit, the child allowance is also granted for children who do not have their residence or usual place of abode in Germany. Furthermore, the training allowance is granted for these children, provided they are in school or vocational training and are over 18 years old. This also applies to the allowance for care, education or training (BEA allowance).

Since 2010, the BEA allowance for each child is 1.464 Euro per parent, or 2.928 Euro for joint assessment. The child allowance in 2021 is 2.730 Euro per parent and 5.460 Euro for married parents.

The training allowance for a child over 18 living away from home is 924 Euro.

To receive the child allowance, the BEA allowance, and the training allowance, you must be subject to unlimited income tax liability in Germany during the assessment year.

The child's residence is irrelevant, but it can affect the amount of allowances granted. Depending on the cost of living in the respective country of residence, the allowance may be reduced by one, two, or three quarters. To assess local living costs, the Federal Ministry of Finance regularly issues a country group classification.

Short-term stays abroad, such as holidays, do not lead to a reduction. This also applies to temporary stays, such as for vocational training.

(2021): What impact does a child's stay abroad have on child benefit, the BEA allowance, and the training allowance?

Field help

Address in Germany

Enter here the address of your child in Germany.

Time period

Enter the period of time during which your child has resided at the address mentioned above in Germany.

Time period

Enter here the time period during which your child was resident abroad at the above-mentioned address.

Important: For children who were neither a resident nor habitually residing in Germany, the allowances for children may be reduced.

Address abroad

Enter your child's address abroad.

Important: For children who were neither a resident nor habitually residing in Germany, the allowances for children may be reduced.

Country

If your child stayed in a foreign country, indicate in which country he/she resided.

Important: For children who had neither a domicile nor their habitual residence in Germany, the tax-free allowances for children may be reduced.

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Lohnsteuer kompakt FAQs

Place of residence

What impact does a child's stay abroad have on child benefit, the BEA allowance, and the training allowance?

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Place of residence

What impact does a child's stay abroad have on child benefit, the BEA allowance, and the training allowance?

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