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Lohnsteuer kompakt FAQs

 


Field help: (2021) Was <%0500107%> unable to support himself/herself because of a disability that occurred before the age of 25?

Select "yes" here if the child was unable to maintain himself or herself at any time in 2021 because of a physical, mental or psychological disability.

For each month in which the application reason was given, you are entitled - irrespective of the child's age - to the pro rata child and child-raising allowance.

Requirements:

  1. The disability must have occurred before the age of 25.
  2. The child is unable to support himself or herself because of the disability.

A disabled child of full age is "unable to support himself" if he cannot take up gainful employment because of his disability and does not have sufficient financial resources.

Important: If the adult child is able to support himself/herself despite his/her disability, for example, because of a high disposable income, he/she is not entitled to child benefit or tax allowances. In order to assess this, the family benefits office regularly queries the child's income (DA-KG 2014, A 18.1, Federal Tax Gazette (BStBl). 2014 I p. 961; also A 18.1, DA-KG 2015).

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