What is the tax significance if my child gets married?
Since 2012, there has been a new legal situation regarding child benefit for married children. Now, children over 18 and under 25 who are undergoing vocational training, doing voluntary service, in a transitional period, or bridging a waiting period are taken into account for tax purposes, regardless of their income.
If the child is married and the spouse earns well, the family benefits offices have at least previously refused child benefit to the parents. Entitlement generally only exists until the child marries. From the date of marriage, it is no longer primarily the parents who are obliged to provide support, but the child's spouse. This was the view of the then "Child Benefit Service Instruction" (DA 31.2.2, BStBl. 2012 I p. 746).
However, to the great delight of countless parents, the Federal Fiscal Court ruled that the marriage of the child does not affect their entitlement to child benefit or tax allowances. Parents are entitled to child benefit for a married child who is in vocational training and under 25, regardless of the spouse's income or the child's training allowance. It is not necessary for a "typical maintenance situation" to exist, and a shortfall situation is no longer required (BFH ruling of 17.10.2013, III R 22/13, BStBl. 2014 II p. 257).
What is the tax significance if my child gets married?
What applies during the legal traineeship regarding child benefit and tax deduction?
Until now, we have been familiar with the terms initial training and second training - with the same conditions but different implications for child benefit and deduction of work-related expenses:
(1) Child benefit for parents: During initial training, child benefit and tax allowances are granted without restriction until the child reaches the age of 25. For second training, these benefits are only available if the child does not engage in employment or works less than 20 hours per week alongside their studies, during waiting periods or transition periods, or if they are in a training employment relationship (§ 32 para. 4 sentence 2 EStG).
(2) Tax deduction for the child: The child can only deduct costs for initial training up to a limit of 6,000 Euro as special expenses if this takes place outside a training employment relationship (apprenticeship). For further education after the first professional qualification, expenses are fully deductible as work-related expenses (§ 4 para. 9, § 9 para. 6, § 10 para. 1 no. 7 EStG).
The completion of a degree programme that provides the professional qualifications for a preparatory service or professional introduction is considered a vocational qualification. Therefore, the first legal state examination generally marks the completion of initial vocational training.
According to previous legal regulations, the referendariat was considered second training, completed as part of a training employment relationship.
This means: During the referendariat, parents have been entitled to child benefit or tax allowances since 2012, because the second training is completed as part of a training employment relationship and the child's income level is no longer relevant. The child could claim their expenses as work-related expenses.
However, since 2015, a referendariat that is started in close temporal connection with preparation for the second state examination is still part of the initial training. This means: Parents are now entitled to child benefit without checking whether the referendariat is a training employment relationship or employment. The child can continue to deduct their professional expenses as work-related expenses (BMF letter dated 8.2.2016, para. 18).
What applies during the legal traineeship regarding child benefit and tax deduction?
When am I still entitled to child benefit and child allowance for an adult child?
As long as your child is a minor, you will receive either child benefit or the tax allowances (child allowance and allowance for care, education and training). For children over 18, the entitlement remains if they are in education and have not yet reached the age of 25.
For children with disabilities that occurred before the age of 25 and prevent them from supporting themselves, the entitlement to child benefit is without age limit.
Children over 18 and child benefit
Child benefit entitlement exists for children over 18 if they:
- are in education or voluntary service,
- temporarily interrupt their education due to illness or maternity,
- are in a transition period of up to four months between two phases of education,
- are registered as unemployed (up to the age of 21) and have a mini-job (up to 538 Euro).
For children over 18, there is no income test. The decisive factor is whether it is a first or second course of education. For a second course of education, additional conditions apply:
- Employment of no more than 20 hours per week,
- marginal or short-term employment (mini-job or temporary job),
- second course of education as part of a training employment relationship.
Note on long-term illness
If your child is ill for a long period, you should contact the family benefits office and provide credible evidence that the education can be continued. A medical certificate stating the expected duration of the illness is required.
The Federal Central Tax Office (BZSt) has updated the "Dienstanweisung Kindergeld" used by family benefits offices to check child benefit entitlement. Important rules from it are:
- During a temporary illness, the child benefit entitlement remains as long as the training relationship legally continues and training measures are missed due to illness. Illnesses are considered temporary if they generally do not last longer than six months.
- A medical certificate is required to prove the duration of the illness.
- In the case of longer illnesses or disabilities, classification as a "disabled child" may occur.
- Students who are on sick leave or exempt from compulsory attendance can still be considered if a medical certificate is provided.
- Employment bans under the Maternity Protection Act and interruptions due to impermissible activities do not affect entitlement.
- Interruptions due to childcare, such as parental leave, are not taken into account.
When am I still entitled to child benefit and child allowance for an adult child?
Is there an entitlement to child benefit and the child allowance if the child is doing voluntary service?
Children aged 18 to 25 (up to their 25th birthday) who participate in a voluntary social year, a voluntary ecological year or certain other voluntary services are still taken into account for tax purposes.
Since 2012, this includes in particular the Federal Voluntary Service (Bufdi) and other services abroad according to §5 of the Federal Voluntary Service Act.
- The voluntary year under the Youth Voluntary Service Act can also be completed abroad. It is important that the sponsor is based in Germany.
- If a child participates in the European action programme "Youth in Action", they can receive child benefit for up to twelve months.
- A child can also be considered if they complete an international youth voluntary service, a development policy voluntary service "weltwärts" or a voluntary service "for all generations".
Important notice from the BFH
There is no entitlement to child benefit for a child in training after their 25th birthday if they have committed to a multi-year service in disaster control and were thus exempted from military service. This also applies to other services with the same effect, such as medical services at the German Red Cross, the Johanniter-Unfall-Hilfe or the Malteser Hilfsdienst, as well as technical services at the Technisches Hilfswerk (BFH ruling of 19.10.2017, III R 8/17).
Current case law
The Federal Fiscal Court also ruled that no child benefit is paid if a child cannot start their training due to illness and does not perform a recognised voluntary service during this time. In the specific case, a daughter was unable to start her planned voluntary social year after graduating from high school due to illness. The BFH clarified: The mere intention to start training or voluntary service later is not sufficient. What matters is that the child is actually in training or performing one of the services mentioned in § 32 Abs. 4 Satz 1 Nr. 2 EStG (BFH ruling of 09.09.2020, III R 15/20).
Is there an entitlement to child benefit and the child allowance if the child is doing voluntary service?
When is my adult child's vocational training or school education recognised?
For children over 18 and under 25, you will continue to receive child benefit and tax allowances if your child is in vocational or school education. It is checked monthly whether your child is undergoing vocational training.
The vocational training can take place in Germany or abroad. It does not have to be a measure that is mandatory for a specific profession. It is more about acquiring knowledge and skills that are the basis for the desired profession.
Education includes attending a general school, a university of applied sciences or a university. Child benefit is also available during practical training, such as an apprenticeship or distance learning course. A doctorate following a degree, a traineeship, attending a master school, a language stay abroad or an internship are also considered vocational training. An au pair stay abroad is also considered vocational training if the accompanying language course comprises at least ten hours per week. “Work and Travel” programmes are usually not taken into account.
Practical training or university studies end when the exam result is announced in writing. You are entitled to child benefit for the last time in this month. If your child drops out of training or takes up full-time employment after the exams but before the results are announced, the entitlement ends immediately.
Even if your child works full-time alongside their studies, you are entitled to child benefit if your child is seriously pursuing their degree. The entitlement also applies to children doing voluntary military service.
When is my adult child's vocational training or school education recognised?
How are multiple training courses assessed as a single measure?
Multiple training phases as a single measure
Many children complete several training phases, e.g. apprenticeship and university. For child benefit entitlement, it was previously decisive whether it was a first or second training. While the first training offers limited tax advantages, expenses for a second training are fully deductible – but only with a maximum of 20 working hours per week.
Multi-phase vocational training: New legal situation
According to the case law of the BFH (judgment of 15.04.2015, V R 27/14), further training can still count as first training if:
- there is a close temporal and subject-related connection to the first training and
- the career goal has not yet been achieved.
This situation is referred to as multi-phase vocational training.
Advantages of multi-phase vocational training
For parents:
The entitlement to child benefit remains – regardless of the child's employment.
For children:
The costs for further training can be claimed as expenses without limit once a first training has been completed.
Expenses: Distinction remains
For the deduction of expenses, only training that:
- lasts at least 12 months full-time,
- is completed with an exam.
From the second training onwards, all costs are fully deductible; losses can be carried forward.
Example: Multi-phase training
Hans completes an apprenticeship as an electrician in February 2012 and attends a technical college from August to prepare for a degree. Although he works full-time in the meantime, the BFH recognises a close temporal and subject-related connection – the entire training is considered a single measure. Result: Child benefit entitlement remains.
BFH rulings: No child benefit for part-time training alongside a job
The BFH has clarified in several rulings:
Child benefit is forfeited if further training is alongside a full-time job and the job takes precedence. Typical cases:
- Part-time study with a 40-hour week
- Evening master school, full-time employment during the day
- Training as a business administrator alongside a full-time job
Even if the decisions were partially referred back to lower courts, the BFH indicates a clear line: Full-time job = no child benefit if training is alongside.
Examination scheme: When is there a single training measure?
- Subject-related connection: Is the second training based on the first?
→ If no: Only entitlement with max. 20 working hours per week.
- Temporal connection:
Does the second training follow shortly after?
→ If no: Also observe max. 20-hour rule.
Note: A few months' transition is unproblematic (BFH, III R 32/17).
- Employment after the first qualification:
Is the qualification already being used professionally?
→ If yes: No child benefit, as the job takes precedence.
→ If no: Child benefit entitlement possible if training predominates.
- Overall assessment:
Does the training objectively take precedence or is it only alongside the job?
- With part-time job with training focus → Child benefit entitlement more likely.
- With full-time job with evening courses → Child benefit entitlement more likely to be denied.
- Borderline case: Slight exceeding of the 20-hour limit may be harmless if the training clearly takes precedence.
Note: Child allowance
The same criteria apply for the entitlement to the child allowance in income tax.
Conclusion: Whether multiple training phases are considered a single vocational training depends on the subject-related and temporal connection as well as the role of any employment. Child benefit is only available if the training takes precedence – not the employment.
How are multiple training courses assessed as a single measure?
Do I retain the right to child benefit if my child cannot find a training place?
If the child does not take up the training place, the effects on the child benefit entitlement are as follows:
- Training efforts: The child is only considered for tax purposes if they are making serious efforts to obtain a training place and can provide evidence of these efforts with appropriate documents.
- Training place not accepted: If the child is offered a training place but does not accept it for personal reasons, the child is generally no longer considered "willing to train". In such cases, the entitlement to child benefit ends at the end of the acceptance period for the training place.
- Postponement of training start: A postponement of the start of training for school, study-related or operational reasons does not affect the assumption of willingness to train. A temporary illness of the child can also justify a postponement.
- Interruption of training due to illness: If the child cannot start training due to illness and the end of the illness is not foreseeable, there is generally no entitlement to child benefit.
- Registering as seeking employment or training: Children must register as seeking employment or training without delay during long waiting periods for a training place or interruptions in training, ideally shortly after the end or interruption of their training. A child seeking employment is considered until the age of 21, a child seeking a training place until the age of 25.
- Consideration during illness: If the child falls ill during their training, the child benefit entitlement usually remains as long as the training service relationship continues during the illness.
- Long-term illness and training: If the illness lasts longer than six months, it is decided on a case-by-case basis whether the training is expected to continue. If not, child benefit is no longer granted.
- Termination of training due to illness: If the training relationship is not only interrupted but terminated due to the child's illness and the illness is not temporary, the entitlement to child benefit ceases. In such cases, consideration as a "child seeking a training place" or "disabled child" may be considered, depending on the circumstances.
- Illness expected to last longer than six months: In such cases, consideration as a "disabled child" may be possible. Under certain conditions, child benefit can also be granted beyond the age of 25.
Certificates and evidence: In many cases, medical certificates or other evidence are required to maintain the child benefit entitlement.
Overall, the effects on the child benefit entitlement depend on various factors, including the reasons for not taking up the training and the duration of the illness. It is advisable to contact the family benefits office early in such cases and provide the necessary evidence to maintain the child benefit entitlement.
Do I retain the right to child benefit if my child cannot find a training place?
How do gaps in training affect my entitlement to child benefit?
There may be up to four full calendar months between two training periods. During this time, you are entitled to child benefit, provided the child is under 25 years old. If they have not started training within this period, you must prove that they have been actively seeking a place, for example, through relevant application letters or rejections and, if applicable, registration at the job centre. In this case, child benefit and allowances can be granted for a longer period.
However, if the transition period lasts longer than four months, for example, if your child travels around the world for six months after finishing school, you will lose your entitlements from the start. The training gap must not exceed four full calendar months, meaning it must end by the month following the fourth month at the latest.
Typical training gaps include the transition period between school and university or the time before or after voluntary service or military service.
Example: Your daughter finishes school on 15 May. She should start training or university by October at the latest, so you as parents can continue to receive child benefit or tax allowances during the transition period.
If your child has confirmation of a training place, child benefit can continue for more than four months. However, this does not apply to voluntary services, as clarified by the Federal Fiscal Court. For example, if your child starts voluntary military service six months after finishing school, child benefit will be stopped immediately. You can avoid this if the child registers as unemployed for the transition period. This works at least until their 21st birthday.
Current decision by the Federal Fiscal Court states that there is no entitlement to child benefit if a child cannot start their training due to illness and the end of the illness is not foreseeable (BFH ruling of 12.11.2020, III R 49/18).
Current decision by the Federal Fiscal Court also states that the termination of voluntary service due to illness leads to the loss of entitlement to child benefit (BFH ruling of 9.9.2020, III R 15/20).
How do gaps in training affect my entitlement to child benefit?
Am I entitled to child benefit if my child is unemployed?
Parents are also entitled to child benefit or tax allowances if their adult child is unemployed and has not yet reached the age of 21. The condition is that the child is registered as seeking employment with an employment agency, job centre or a corresponding office in the EU/EEA area or Switzerland (§ 32 para. 4 sentence 1 no. 1 EStG).
Marginal employment is harmless
There is also an entitlement to child benefit if the child is in marginal or short-term employment:
- Maximum average monthly earnings of 556 Euro (mini-job)
- Short-term employment: maximum 3 months or 70 working days per year, not professional
- Weekly working hours under 15 hours
In these cases, the child is still considered unemployed.
When does the registration as seeking employment end?
The entitlement to child benefit ceases when the registration as seeking employment ends. According to the Federal Fiscal Court (BFH ruling of 22.09.2022, III R 37/21), this is only under certain conditions:
The registration as seeking employment ends:
- At the express request of the child (§ 38 para. 4 sentence 1 no. 2 SGB III analogously)
- Through a duly notified termination order from the employment agency
- In the event of breaches of duty by the child that justify the termination of mediation (§ 38 para. 3 sentence 2 SGB III)
If there is no breach of duty or deregistration, the registration as seeking employment remains valid for child benefit purposes – possibly until the 21st birthday.
Child Benefit Service Instruction 2025 (DA-KG 2025)
The family benefits offices follow the current Child Benefit Service Instruction 2025 (DA-KG 2025 Tz. A 14.1). Important points:
- If the termination of mediation was justified, the entitlement to child benefit ceases.
- Harmless are: marginal employment, self-employment under 15 hours per week, work opportunities according to § 16d SGB II
- A registration as seeking employment in the EU/EEA or Switzerland is also recognised.
- Proof is provided by a certificate from the employment agency or job centre – e.g. with the form KG 11a. No further checks are required.
Important note
The Child Benefit Service Instruction is not a legal regulation, but an internal administrative directive. It is not binding for tax courts – only the law and case law are decisive.
Am I entitled to child benefit if my child is unemployed?
How do I secure the child benefit entitlement if my child is doing voluntary service?
Children aged 18 to 25 (up to their 25th birthday) are taken into account for tax purposes if they are doing a voluntary social year, a voluntary ecological year or certain other voluntary services. Since 2012, this includes in particular the Federal Voluntary Service (Bufdi) and other service abroad according to Section 5 of the Federal Voluntary Service Act.
The voluntary year under the Youth Voluntary Service Act can also be completed abroad. It is important that the organisation is based in Germany.
If a child participates in the European action programme "Youth in Action", they can receive child benefit for up to twelve months.
A child can also be considered if they are doing an International Youth Voluntary Service, a development policy voluntary service "weltwärts" or a "Voluntary Service for All Generations".
The Federal Fiscal Court has recently ruled that there is no entitlement to child benefit for a child in training after their 25th birthday if they have committed to a multi-year service in disaster control and were therefore exempted from military service (judgment of 19.10.2017, III R 8/17). The decision also affects other services in disaster control performed alongside training, which resulted in exemption from military service (e.g. medical services at the German Red Cross, Johanniter-Unfall-Hilfe or Malteser Hilfsdienst, technical services at the Technical Relief Organisation).
How do I secure the child benefit entitlement if my child is doing voluntary service?
How long will I receive child benefit for my disabled child?
For a child with a disability, you receive child benefit or tax allowances for an unlimited period if certain conditions are met:
The child is taken into account for tax purposes if they are unable to support themselves due to a physical, mental, or emotional disability. This means they cannot cover their living expenses and additional needs due to the disability from their own income and assets.
You can usually prove this with the disability card, which includes the "H" mark and if the degree of disability is at least 50 percent. The fact that the child is not employed must be due to the disability and not a poor job market.
To claim tax consideration for the child without age limit, the disability must have occurred before the age of 25.
How long will I receive child benefit for my disabled child?
How do I secure the child benefit entitlement during my child's vocational training?
As long as your child is under 25 years old and in vocational training, you are entitled to child benefit or the child allowance. This can be an apprenticeship, but also a degree or, for example, attendance at a college, vocational school or technical college.
If the child has to temporarily interrupt their training due to illness or maternity, the entitlement to child benefit continues. The same applies to a four-month transition period between two training phases, possibly longer if the child initially unsuccessfully seeks training.
For children registered as unemployed, child benefit may be available until their 21st birthday, even if they have a mini-job.
The Federal Fiscal Court (BFH) confirmed vocational training in the following judgements:
Serious preparation for a non-pupil Abitur is considered vocational training - at least from the month of registration for the exam (BFH, 18.03.2009, Ref. III R 26/06)
Serious and sustained preparation for a resit exam is part of vocational training, even if a formal training relationship no longer exists (BFH, 2.4.2009, Ref. III R 85/08).
Important: If there are interruptions in training lasting more than four months, children should definitely register as seeking work or training, and do so as soon as possible after the end or interruption of the respective training. Then the four-month period restriction does not apply. A child seeking work is considered until the age of 21, a child seeking training until the age of 25.
How do I secure the child benefit entitlement during my child's vocational training?
How and when are disabled children taken into account in the tax return?
A disabled child is taken into account for tax purposes if they are unable to support themselves due to a physical, mental, or emotional disability. It is also crucial that the disability occurred before the child's 25th birthday. In this case, they can be considered for tax purposes without any age limit. The tax consideration applies to the following points:
Disability allowance
Depending on the degree of disability, each disabled person is entitled to a disability allowance, which covers all ongoing, typical additional expenses directly related to the disability. This amount (between 384 Euro and 7.400 Euro) is also available to children. Parents can have the child's allowance transferred to them.
Care allowance
In addition to the disability allowance, you can claim the care allowance. In 2021, the care allowance for home care with care level 4 or 5 was doubled, and a new allowance was introduced for care levels 2 and 3. The allowance amounts to:
- for care level 2: 600 Euro
- for care level 3: 1.100 Euro
- for care level 4 or 5 or helplessness: 1.800 Euro
Exceptional expenses
Costs arising from your child's disability, such as accommodation in a home or the costs of an outpatient care service, can be deducted as exceptional expenses in the tax return.
This is only worthwhile if the costs are significantly higher than the disability and care allowance, as a reasonable burden is deducted when claiming the costs as exceptional expenses, and you must also forgo the two allowances.
Child benefit, child allowance, and BEA allowance
You can also receive child benefit for your disabled child beyond the age of 18 or 25 or use the child allowance and the allowance for care, education, or training needs (BEA allowance) if your child's disability occurred before the age of 25. At the same time, you are also entitled to further tax benefits linked to child benefit for disabled children, such as the child supplement for pension allowance.
Childcare costs
Parents can deduct up to 80 percent of childcare costs, up to a maximum of 4.800 Euro per child, as special expenses. This also applies to non-disabled children up to the age of 14. For disabled children, you can also claim childcare costs beyond this. Proof is usually provided by the disability card, the notice from the pension office, the pension notice, or a medical report. The disability must have occurred before the age of 25.
How and when are disabled children taken into account in the tax return?
How do I secure the child benefit entitlement if my child does not get a training place?
Currently, the Federal Fiscal Court has ruled that there is no entitlement to child benefit if a child cannot start their training due to illness and the end of the illness is not foreseeable (BFH ruling of 12.11.2020, III R 49/18).
Important: If training periods are interrupted for more than four months, children should definitely register as job-seeking or looking for a training position, preferably as soon as possible after the end or interruption of the training. Then the child benefit will also be paid beyond the four-month interruption. A job-seeking child is considered until the age of 21, a child looking for a training position until the age of 25.
How do I secure the child benefit entitlement if my child does not get a training place?
What happens if the child does not take up the training place?
Parents are generally entitled to child benefit or the child allowance if their child is over 18 and seeking a training place but has not found one (§ 32 para. 4 no. 2c EStG). The child must prove their willingness to train with appropriate evidence, such as applications or rejections.
Entitlement to child benefit during waiting periods
A child is also considered if they have been offered a training or study place starting the following year. In this case, there is a continuous entitlement to child benefit, regardless of a four-month limit, as long as the child is waiting to start training.
What happens if the child does not accept the training place?
If a child does not take up an offer for a training or study place for personal reasons, the entitlement to child benefit lapses. The Federal Fiscal Court has ruled that a child who rejects a training place is no longer considered willing to train, and child benefit ceases when the acceptance deadline passes (BFH ruling of 26.8.2014, XI R 14/12).
Postponing the start of training
Postponing the start of training for organisational reasons by the school or company is harmless if the child has an offer. A postponement due to a temporary illness is also accepted, provided the training can start later (BFH ruling of 28.5.2013, XI R 38/11).
Illness with no foreseeable end
However, the Federal Fiscal Court has ruled that there is no entitlement to child benefit if a child cannot start training due to illness and the end of the illness is not foreseeable (BFH ruling of 12.11.2020, III R 49/18).
Child benefit for waiting periods of more than four months
If the waiting period for a training place or an interruption lasts longer than four months, the child must register as seeking a training place or seeking employment to maintain the child benefit entitlement. A child seeking a training place is considered until the age of 25, while a child seeking employment is only entitled to child benefit until the age of 21.
Important: If the child does not register in time as seeking employment or a training place, the child benefit entitlement for the transition period is completely lost. The Münster Finance Court ruled that parents lost their child benefit entitlement because the child was not registered as seeking a training place during a pandemic-related waiting period (FG Münster, ruling of 14.6.2022, 13 K 745/21 Kg).
Special regulations during the Corona pandemic
If training cannot objectively be continued due to the Corona pandemic, the child benefit entitlement can remain similar to an interruption due to illness or maternity leave. However, the Schleswig-Holstein Finance Court ruled that there is no willingness to train if a child interrupts their training of their own accord during the Corona pandemic and neither registers as seeking a training place nor actively seeks a training position (ruling of 27.3.2024, 5 V 71/23).
What happens if the child does not take up the training place?
Consideration of children during a transition period
For children aged 18 to 25, there is an entitlement to child benefit for a transition period of up to four full calendar months between two training periods. The same applies to the period between a training period and voluntary service, such as a voluntary social or ecological year or the Federal Voluntary Service. This also applies under the new legal situation from 2015 for the transition period between training and voluntary military service and vice versa (§ 32 Abs. 4 Nr. 2b EStG).
If your child has confirmation of a training place, child benefit can continue for more than four months.
Otherwise, if the four-month period is exceeded, you can prevent the loss of child benefit by having the child register as unemployed for the transition period. This works at least until their 21st birthday.
Currently, the Federal Fiscal Court has ruled that the termination of voluntary service due to illness leads to the loss of the child benefit entitlement (BFH ruling of 9.9.2020, III R 15/20).
Important: If there are interruptions in training periods of more than four months, children should definitely register as seeking work or training, and do so as soon as possible after the end or interruption of the respective training. Then child benefit will also be paid beyond the four-month interruption. A child seeking work is considered until the age of 21, a child seeking a training place until the age of 25.
Consideration of children during a transition period
How do I secure the child benefit entitlement if my child does not find a job?
If your child is unemployed, you can continue to receive child benefit and tax allowances until their 21st birthday.
A part-time job does not affect your child benefit entitlement. However, the child must be registered as seeking employment with the employment agency. Regardless, you should, or must, also inform the family benefits office early if your child is looking for a training place.
As long as your child works no more than 15 hours per week, they can remain registered as seeking employment. A part-time job is also harmless for your child benefit entitlement if your child stays below the income limit for part-time workers in this job.
Currently, the Federal Fiscal Court has ruled that there is no entitlement to child benefit if a child cannot start their training due to illness and the end of the illness is not foreseeable (BFH ruling of 12.11.2020, III R 49/18).
Important: If there are interruptions in training periods of more than four months, children should definitely register as seeking employment or a training place, and as soon as possible after the end or interruption of the respective training. Then child benefit will also be paid beyond the four-month interruption. A child seeking employment is considered until the age of 21, a child seeking a training place until the age of 25.
How do I secure the child benefit entitlement if my child does not find a job?
Which voluntary services are eligible?
If a child participates in voluntary service after completing compulsory schooling, parents can continue to receive child benefit and other tax benefits (e.g. child allowance) until the child reaches the age of 25.
Eligible Voluntary Services
The following voluntary services are recognised for tax purposes:
- Voluntary Social Year (FSJ)
- Voluntary Ecological Year (FÖJ)
- Federal Voluntary Service (BFD)
- European Voluntary Service as part of Erasmus+
- International Youth Voluntary Service
- weltwärts
- kulturweit
- Voluntary Service for All Generations
- Overseas Voluntary Service under § 5 BFDG
Note: For the European Voluntary Service in the Erasmus+ programme, the service must be part of a project approved by a National Agency.
(BFH ruling of 01.07.2020, III R 51/19)
Not eligible: voluntary military service
Voluntary military service under § 58b Military Service Act is generally not eligible.
Exception: Since 2015, basic training and subsequent post training have been recognised as vocational training. During this time, there is an entitlement to child benefit and tax allowances.
For the first four months, credible proof of commencement of service is sufficient; for longer training, the duration must be proven.
(A 14.2 sentence 2, DA-KG 2015)
Special case: disaster relief service
According to the BFH, there is no entitlement to child benefit for children over 25 who have committed to a multi-year disaster relief service alongside their training and have therefore been exempted from military service.
Affected organisations:
- German Red Cross
- Johanniter-Unfall-Hilfe
- Malteser Hilfsdienst
- Federal Agency for Technical Relief (THW)
(BFH ruling of 19.10.2017, III R 8/17)
Which voluntary services are eligible?
Are the transition periods before and after voluntary service also eligible for tax relief?
Yes, transitional periods can trigger child benefit and child-related tax allowances under certain conditions – provided the child is under 25 years old.
What counts as a transitional period?
Transitional periods are:
- between two training courses
- between training and voluntary service
- between voluntary service and training
The transitional period may last a maximum of four full calendar months. The subsequent period must begin no later than the fifth month. The period is calculated by the month, not by the day.
Important: If the transitional period lasts longer than four months – even without the child's fault – the child benefit entitlement is completely forfeited for this period, including retroactively for the first four months.
Voluntary military service
Since 2015, transitional periods before and after voluntary military service (according to § 58b of the Military Service Act) are also considered favourable – up to four months each. This applies if the child interrupts their training due to military service.
Current rulings and practical cases
1. Termination of voluntary service due to illness
Premature termination of voluntary service for health reasons leads to the loss of child benefit entitlement. (BFH ruling of 09.09.2020, III R 15/20)
2. Delays due to coronavirus
A child who could not start their voluntary social year within four months of leaving school – e.g. due to pandemic-related delays – loses the child benefit entitlement for the entire transitional period.
The Münster Finance Court rejected an equity regulation.
Note: In such cases, the child should have registered as seeking work or training to retain entitlement to child benefit (up to 21 years). (FG Münster, ruling of 14.06.2022, 13 K 745/21 Kg)
Are the transition periods before and after voluntary service also eligible for tax relief?
Is voluntary military service also eligible for tax relief?
Voluntary military service alone does not entitle you to child benefit or child allowances. It is not considered a recognised voluntary service under § 32 para. 4 no. 2d EStG, such as the Federal Voluntary Service or the voluntary social/ecological year. According to the Federal Fiscal Court, an analogous benefit is not possible (BFH ruling of 03.07.2014, III R 53/13).
HOWEVER: A child benefit claim may also exist during voluntary military service if certain conditions are met – such as a recognised vocational training, a transition period, or waiting time for a training place.
Consideration criteria under § 32 para. 4 EStG
- Vocational training (§ 32 para. 4 no. 2a EStG): The three-month basic training and any subsequent post training are considered vocational training if they take place as part of a military career (e.g. officer or non-commissioned officer training).
- Transition period (§ 32 para. 4 no. 2b EStG): Transition periods of up to four months between two training phases or between training and starting service are eligible.
- Waiting time for a training place (§ 32 para. 4 no. 2c EStG): Child benefit can also be granted during military service if the child can prove that they cannot find a training place and are making serious efforts to obtain one.
Current BFH ruling of 20.02.2025 (III R 43/22)
The Federal Fiscal Court has ruled that voluntary military service alone does not entitle you to child benefit. However: Child benefit can still be paid if other conditions under § 32 para. 4 EStG are met – even with more than 20 hours of service per week.
Example from the ruling:
- The son completed ten months of voluntary military service after graduating from high school.
- The family benefits office only recognised the transition period and basic training.
- After basic training, the son served in a rank-and-file position.
- During this time, he decided to study but could not start immediately.
- The BFH confirmed the child benefit entitlement for the period between basic training and the start of studies, as the child could not start a training place due to lack of opportunity.
Important: Basic training does not lead to the completion of initial vocational training within the meaning of § 32 para. 4 sentence 2 EStG. Full-time employment (e.g. as a temporary soldier with more than 20 hours/week) does not exclude the child benefit entitlement if, for example, the start of studies is delayed for organisational reasons.
Proof and cooperation obligations
- Child benefit is only granted if the willingness to undergo training and the search for a training place can be proven.
- Children over 18 must cooperate.
- A subsequently claimed willingness to undergo training is not sufficient – concrete proof must be provided (e.g. application documents).
Tax tip:
Document applications and rejections early! If no proof is available for a specific month, the claim may be forfeited retroactively – even if there was an actual willingness to undergo training.
Maintenance payments if child benefit is not available
If the child benefit claim lapses (e.g. due to excessively long waiting times), parents can claim maintenance payments to the child as extraordinary expenses under § 33a para. 1 EStG. For 2024, the maximum monthly amount is 982 Euro.
Is voluntary military service also eligible for tax relief?
Is child benefit available during an extended transition period to university?
In some federal states, such as Rhineland-Palatinate, the Abitur ends as early as March. However, university studies usually begin in October, and vocational training often starts in September. Parents therefore wonder whether they are still entitled to child benefit during this period.
Principle: Transition period of up to four months
Child benefit is generally only available under § 32 (4) No. 2b EStG if the transition period between two training phases is no more than four full calendar months.
Example:
If the Abitur ends in March, studies or training must begin by August at the latest for child benefit payments to continue seamlessly.
Longer waiting period: Child still eligible
If the transition period is longer than four months, there is no entitlement under § 32 (4) No. 2b EStG. However, a child can be considered under § 32 (4) No. 2c EStG if they cannot start training due to lack of a training place. Requirements:
- The child is making verifiable and serious efforts to obtain a study or training place.
- Applications or an acceptance are available, but the start is only possible at a later date (e.g. in October).
Definition of start and end of studies
According to the BFH (judgment of 07.07.2021), studies begin with the first participation in training measures – not already with the notification of exam results. They end when all examination results have been completed and officially announced.
Important to report longer waiting times
Children must immediately register as seeking a training place or employment if the start of training is delayed:
- As seeking a training place: Consideration up to the age of 25.
- As seeking employment: Consideration up to the age of 21.
Child benefit in case of illness
- Short illness during training: The child benefit entitlement remains.
- Ill for more than six months: The family benefits office checks whether training is likely to continue.
- End of training due to illness: Entitlement ceases – unless the child is considered disabled or seeking a training place.
Note: In the case of a likely permanent illness, the child may be considered as a “disabled child” – even beyond the age of 25 (§ 32 (4) sentence 1 No. 3 EStG).
Tip: Early contact with the family benefits office
In the case of longer transition periods or illness, the family benefits office should be informed early. Important documents include:
- Application documents or admission notices,
- medical certificates in case of illness.
Current service instructions of the family benefits offices
The family benefits offices follow the revised child benefit service instructions of the Federal Central Tax Office (BZSt of 26.05.2023, BStBl 2023 I p. 818). These implement current BFH rulings.
Is child benefit available during an extended transition period to university?
Is there a child benefit entitlement during voluntary military service?
There is generally no entitlement to child benefit during voluntary military service, as this is not considered voluntary service under § 32 para. 4 no. 2d EStG, unlike, for example, the Federal Voluntary Service or a voluntary social year. According to the Federal Fiscal Court (BFH), an analogous application is not possible (judgment of 03.07.2014, III R 53/13), as parents usually have no maintenance costs for the child during military service.
Exceptions: Child benefit possible despite voluntary military service
There may still be an entitlement to child benefit if the child meets the following conditions:
- Vocational training (§ 32 para. 4 no. 2a EStG),
- Transition period between training and military service (§ 32 para. 4 no. 2b EStG),
- Waiting period for a training place (§ 32 para. 4 no. 2c EStG).
Current judgment of the Federal Fiscal Court
On 20.02.2025, the BFH ruled (III R 43/22) that voluntary military service alone does not entitle one to child benefit. However, an entitlement may exist if the child is, for example, waiting for a training place – even if they are working as a soldier for more than 20 hours a week after basic training.
Example case:
A child completes 10 months of voluntary military service after finishing school. The family benefits office recognises child benefit only for the transition period and basic training, but not for the period afterwards until the start of studies. The BFH disagrees: An entitlement may exist even without accompanying training if the child was demonstrably unable to take up a training place – for example, due to organisational reasons related to studies.
Furthermore, basic training does not count as completed initial vocational training within the meaning of § 32 para. 4 sentence 2 EStG.
Provide evidence in good time
The person entitled to child benefit must prove the child's serious efforts to obtain a training place. A mere decision is not sufficient – this must be documented in the same month through applications or similar. In the judgment, the claim for one month was rejected because the child's intention to study was only objectively confirmed later.
Tip: Submit applications early and document evidence.
Is there a child benefit entitlement during voluntary military service?
