Software Hosted in Germany Hosted in Germany
Secure. Fast. Reliable.  
Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
Digital data transmission

 

The entire world of tax knowledge

Lohnsteuer kompakt FAQs

 


AI power for your tax:

With IntelliScan KI beta
for effortless refund!

No more tax stress!
Learn how to use IntelliScan to complete your tax return faster and more efficiently. Simply upload your documents – our AI recognises and processes all the important information for you.

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.



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

The child allowance is also granted for children whose residence or habitual abode is outside Germany. The training allowance is also granted for children abroad who are in school or vocational training and are over 18 years old. This also applies to the BEA allowance (allowance for care, education or training).

  • The BEA allowance is 1.464 Euro per child per parent, or 2.928 Euro for joint assessment.
  • The child allowance for 2025 is 3.336 Euro per parent and 6.672 Euro for joint assessment.
  • The training allowance for a child over 18 living away from home is 1.200 Euro.
Requirements:

To receive the child allowance, BEA allowance, and training allowance, you must be fully liable to income tax in Germany. The child's residence abroad does not matter, but it may affect the amount of allowances granted.

Reduction of allowances:

Depending on the cost of living in the child's country of residence, the allowance may be reduced by one, two, or three quarters. The Federal Ministry of Finance regularly publishes a country group classification used to assess living costs.

Exceptions:
  • Short-term stays abroad, such as holidays, do not lead to a reduction.
  • Temporary stays, e.g. during vocational training, are also not reduced.

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.


Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen."

Finanztip 10/2025

Macwelt

"Künstliche Intelligenz hat nun auch Einzug in das Programm erhalten. […] Mit IntelliScan werden Daten aus hochgeladenen Belegen analysiert und an der passenden Stelle in der Steuererklärung eingefügt."

Macwelt 03/2025

WirtschaftsWoche

"Lohnsteuer Kompakt bietet eine aufgeräumte Oberfläche und strukturierte Abfrage. [...] Pluspunkt sind abschließende Tipps zum Steuersparen, die auf den konkreten Fall angepasst sind."

WirtschaftsWoche 04/2024

Focus
Computer Bild
Börse online
Focus Money
€uro am Sonntag
€uro
c't Magazin
Chip
Die Welt am Sonntag
Stern
Handelsblatt
netzwelt