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Lohnsteuer kompakt FAQs

 


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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 2023. You can find the version for the Steuererklärung 2024 at:
(2024): Place of residence



What are the implications of a child's stay abroad on child benefit, the BEA allowance, and the training allowance?

Unlike 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).

  • The BEA allowance is 1,464 Euro per child per parent, or 2,928 Euro for joint assessment. The child allowance in 2023 is 3,012 Euro per parent and 6,024 Euro for married parents.
  • The training allowance for an adult child living away from home is 1,200 Euro.
  • Condition for receiving the child allowance, BEA allowance and training allowance is that you are subject to unlimited income tax in Germany in 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.

(2023): What are the implications of a child's stay abroad 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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