The child tax allowance is a tax-free allowance that deducts a child's subsistence level from taxable income. This reduces the amount of income tax payable. Unlike child benefit, it is not paid out directly, but rather taken into account to reduce the tax liability.
The child tax allowance normally ends when the child turns 18.
It may still apply to older children under certain conditions.
You are generally entitled to the child tax allowance if you are a parent or other legally equivalent person for whom a child is taken into account for tax purposes, i.e., biological parents or adoptive parents.
As foster parents or stepparents, you may be entitled to benefits if the child lives permanently in your household and a tax-related parent-child relationship is recognized.
More Information
Publisher
Hamburg
Last update or date of publication
Contact
The government service telephone number 115 – your point of contact for questions related to the federal, state and local.
Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).
Call 115 nowGovernment service telephone number calls are charged at local rates.
- Provide the required information in the "Child Supplement" section of your income tax return.
- This also applies if you have already provided the relevant information to the family benefits office.
- Proof of the child's education, such as school or university certificate, apprenticeship contract or training certificate.
- Proof of voluntary service
- Evidence of the child's disability
Preconditions
- They are the child's parents or adoptive parents.
- If you are a foster child or stepparent of the child:
- The relationship is similar to that of a family.
- The child was not taken into your care for profit.
- There is no custody or care relationship with the biological parents.
- The child is between 18 and 20 years old,
- is not in any employment relationship and
- is registered as a job seeker with the employment agency
- or the child is between 18 and 24 years old and
- is currently completing school or vocational training,
- is in a transition period of no more than four months between two training phases or
- Between a training phase and the completion of statutory military or civilian service, vocational training cannot begin or continue due to a lack of training positions.
- performs voluntary service, such as a voluntary social or ecological year
Alternatively, without age limit:
- The child is unable to financially support themselves due to a physical, mental, or psychological disability. This disability occurred before the child reached the age of 25.
Hints
You will usually receive child benefit until the child's 25th birthday, provided the education or studies continue.
The tax office automatically checks whether child benefit or child tax allowance is more advantageous when processing the tax return.
You do not need to apply for the tax allowances separately. They are automatically taken into account during your income tax assessment.
fee
- Advance payment
- no
Basis for legal action
Section 32 of the Income Tax Act (EStG)
https://www.gesetze-im-internet.de/estg/__32.html
Section 32 paragraph 4 of the Income Tax Act (EStG)
https://www.gesetze-im-internet.de/estg/__32.html
Legal Remedies
objection
Related Links
- ELSTER home pageCurrently this link is only available in german
- Further information on tax issuesCurrently this link is only available in german
- Tax forms for the Federal Ministry of FinanceCurrently this link is only available in german
Procedure
In Germany, you cannot apply for the child tax allowance separately. It is automatically taken into account as part of your tax assessment. The process typically works as follows:
- You are applying for child benefit.
- The relevant authority will automatically receive information about your children.
- When you submit an income tax return, the responsible authority automatically checks whether child benefit or child tax allowance is more tax-efficient for you.
- The amount of the tax-free allowance will be determined based on your information and marital status.
- Your tax assessment will show whether the tax allowance was taken into account or whether child benefit was more advantageous.
Deadlines
If you do your taxes yourself, you generally have to submit your return by July 31st of the following year. If you use the services of a tax advisor, the deadline is usually extended to February 28th or 29th of the year after next.
Processing time
The processing time depends on the individual case.