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.