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Lohnsteuer kompakt FAQs

 


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.

 

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