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Relationship to a child

Do I only have a child benefit entitlement for my biological children?

No. Child benefit entitlement exists for the applicant's biological children and also for their adopted children. You can apply for child benefit for foster children if they live in your family and there is a permanent relationship of supervision, care, and upbringing. Furthermore, the custody and care relationship with the biological parents must no longer exist. Occasional visits from the biological parents are harmless. If you have taken siblings into your household, you are entitled to child benefit if they can be equated with foster children.

Child benefit is also paid if a stepchild or grandchild lives 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 when the biological parents transfer the child allowances to the new guardians in Form K. If orphans or children who do not know where their parents are have no other person entitled to receive it, the children themselves can receive the child benefit. They then receive the amount that would be due to them for their own first child.

If you as parents have given a child up for adoption, the child relationship between you and the child ends at that time. Your entitlement to child benefit and tax allowances also ends at the same time.

For a child you have taken into your household with the intention of adopting, you can receive child benefit even before the adoption, as there is usually a foster relationship.

Do I only have a child benefit entitlement for my biological children?

What relationship must exist with the child for them to be considered for tax purposes?

For tax purposes, a child relationship must exist. This applies to children who are directly related to you or your foster children.

A direct relationship exists with legitimate and illegitimate biological children as well as adopted children. When a minor child is adopted, the child loses their child relationship with their biological parents.

Foster children are considered if they live in your household and have been integrated into your family. Additionally, there must be no custody and care relationship between the foster child and their biological parents.

Grandchildren and stepchildren are not considered for the child allowance, education allowance, and allowance for care, education, or training (BEA allowance). However, this can be circumvented by transferring the allowance. For this, the biological parents must give their consent.

What relationship must exist with the child for them to be considered for tax purposes?

Sind Adoptionskosten steuerlich absetzbar?

Nein. Adoptionskosten gelten nicht als außergewöhnliche Belastungen im Sinne des § 33 EStG und sind daher steuerlich nicht absetzbar. Dies bestätigt die ständige Rechtsprechung des Bundesfinanzhofs (BFH).

Rechtsprechung im Überblick

Grundsatzurteil (1987): Der BFH entschied, dass Adoptionskosten auf einer freiwilligen Entscheidung beruhen und somit nicht zwangsläufig entstehen (BFH, Urteil vom 13.03.1987, III R 301/84).
Erneuter Vorstoß (2012–2013): Ein Vorstoß zur Änderung dieser Sichtweise scheiterte am Widerstand innerhalb des BFH. Eine Entscheidung des Großen Senats blieb aus.
Bestätigung durch den BFH (2015): Auch bei organisch bedingter Sterilität bleiben Adoptionskosten nicht abziehbar (BFH, Urteil vom 10.03.2015, VI R 60/11).
Verfassungsbeschwerde (2016): Eine Beschwerde beim Bundesverfassungsgericht wurde nicht zur Entscheidung angenommen (BVerfG, Beschluss vom 13.06.2016, 2 BvR 1208/15).

Aktuelles Urteil

Das Finanzgericht Münster wies eine Klage ab, bei der Adoptiveltern nach einer erfolglosen Kinderwunschbehandlung die Adoptionskosten als außergewöhnliche Belastung geltend machen wollten (FG Münster, Urteil vom 25.06.2024, 14 K 1085/23 E).
Begründung: Die Entscheidung zur Adoption sei auch in diesem Fall freiwillig und nicht medizinisch notwendig.

Begründung der Ablehnung

Keine medizinische Maßnahme: Eine Adoption ersetzt keine Heilbehandlung und ist nicht Teil einer medizinischen Therapie.
Freiwilligkeit: Auch nach einer ungewollten Kinderlosigkeit bleibt die Entscheidung zur Adoption eine freiwillige und damit steuerlich nicht abzugsfähige Handlung.

Fazit: Adoptionskosten sind nach aktueller Rechtslage und gefestigter Rechtsprechung nicht steuerlich absetzbar – auch nicht bei medizinisch bedingter Unfruchtbarkeit.

Sind Adoptionskosten steuerlich absetzbar?

Field help

1 = biological child / adopted child, 2 = foster child, 3 = grandchild / stepchild

Specify here the child relationship to the taxpayer:

Biological child/adopted child: Biological or adopted child with legal parent-child relationship.
Foster child: Child in your household without adoption, but with a family-like relationship.
Grandchild / stepchild (no parent-child relationship): Grandchild or stepchild without parent-child relationship.

1 = biological child / adopted child, 2 = foster child, 3 = grandchild / stepchild

Enter here the parent-child relationship to your Spouses.

Biological child / adopted child: Biological or adopted child with legal parent-child relationship.
Foster child: Child in your household without adoption, but with a family-like relationship.
Grandchild / stepchild (no parent-child relationship): Grandchild or stepchild without parent-child relationship.

Child / parent relationship was

Enter the period for which the child / parent relationship existed.

Important: This information is necessary for a correct determination of the child benefit entitlement and the child allowance by Lohnsteuer kompakt.

Time period

Enter the time period in which the other parent lived abroad in the year 2025 and did not maintain a residence or habitual place of abode in Germany.

Did the other parent die?

Select "yes" if the other parent has died.

If the other parent died in the year 2025, you can receive the full child allowance starting from the month after the month of death. Until the month of death, you are only entitled to half of the child allowance.

If the other parent has already died before the beginning of 2025, you will always receive the full child allowance.

deceased on

If applicable, enter here the date of death of the other parent.

If the other parent has already died before the beginning of 2025, you will always receive the full child allowance.

Relationship of the child to the other parent

Enter here the relationship between the child and another person (father or mother).

Was there still the parental relationship to in 2025?

Select "yes" if the relationship existed to the other parent in 2025.

Important: If you do not know the current place of residence of the other parent, it is sufficient to enter the name. It is not necessary to enter an address

Last name, first name

Enter here the surname and first name of the other parent.

Notes:

Other parent unknown: If you do not know the name of the other parent, enter "unknown" in the field.
Current whereabouts unknown: If you do not know the current whereabouts of the other parent, simply enter the name. It is not necessary to enter an address in this case.

Date of birth

Enter the birth date of the other parent.

Is the father of the child officially ascertainable?

Select "yes" if the father of the child can be officially identified.

The father cannot be officially identified if, for example, the mother does not disclose the father's name.

Is the current residence of the other parent officially known?

Select "yes" if the residence of the other parent is officially known.

The place of residence is not officially known if the place of residence cannot be determined despite official enquiries. In this case, you alone are entitled to the full child allowance.

Example: An attempt was made to find out the other parent's place of residence via the residents' registration office, but no current address could be found. In this case, select "no" and you can apply for the full child allowance.

Did the other parent live abroad?

Select "yes" if the other parent was a permanent or habitual resident abroad at any time during the year 2025 and does not continue to have a residence in Germany.

If the other parent lives abroad and is not subject to unlimited tax liability there, you are entitled to the full child allowance under certain conditions.

Example: The other parent has been living in France since January 2025 and has no other residence in Germany. In this case, select "yes".

Do you know the last address?

Select "yes" if you know the last address of the other parent.

Note: If you do not know the current place of residence of the other parent, it is sufficient to enter the name. It is not necessary to enter an address in this case.

Street and house number

Enter here the address of the other parent.

Postcode

Please enter here the postal code of the other parent.

Place of residence

Enter here the place of residence of the other parent.

Postal code and place of residence abroad

If the other parent lives abroad, enter the postcode and place of residence here.

Country

Please select here in which other country the other parent lives.

Last known address

Enter here the address of the other parent. If you do not know the current address, enter the last known address.

Lohnsteuerkompakt

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Lohnsteuer kompakt FAQs

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Relationship to a child

Do I only have a child benefit entitlement for my biological children?

What relationship must exist with the child for them to be considered for tax purposes?

Sind Adoptionskosten steuerlich absetzbar?

Rechtsprechung im Überblick

Aktuelles Urteil

Begründung der Ablehnung

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Lohnsteuerkompakt

Die Online-Steuererklärung

Lohnsteuer kompakt FAQs

With IntelliScan KI betafor effortless refund!

Relationship to a child

Do I only have a child benefit entitlement for my biological children?

What relationship must exist with the child for them to be considered for tax purposes?

Sind Adoptionskosten steuerlich absetzbar?

Rechtsprechung im Überblick

Aktuelles Urteil

Begründung der Ablehnung

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With IntelliScan KI^beta
for effortless refund!

Make your tax return easy with Lohnsteuer kompakt.
1.240 Euro refund in under an hour.