Apply for allowances for children under 18 years of age
Unfortunately this specification of service has not yet been completely translated.

Für ein unter 18 Jahre altes Kind können Sie einen Kinderfreibetrag beantragen.
In the case of family benefits, you will usually receive child benefit over the course of the year. At the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and an additional allowance for the care and upbringing or training needs of the child are to be deducted or whether it remains with child benefit.
However, the tax exemptions are always taken into account when calculating the solidarity surcharge and church tax.
You can apply for the child allowance for children who are related to you in the first degree.
Under certain conditions, you can also apply for a child allowance for foster children.
  • The required information must be given in the child annex.
  • The information in the child annex is also necessary if the relevant information has already been provided to the family benefits office.

Preconditions

  • They must be related to the child in the first degree.
  • Foster children must have a family-like relationship and they must not have been admitted for employment purposes. The prerequisite is that the custody and care relationship with the biological parents no longer exists.
  • The child has not yet reached the age of 18.

Hints

Zur Berücksichtigung im Rahmen der Einkommensteuererklärung müssen Sie den vollständigen Namen und die Steueridentifikationsnummer für jedes zu berücksichtigende Kind angeben.
Section 32 of the Income Tax Act (EStG)
Section 38b (2) of the Income Tax Act (EStG)

Related Links

  • Tax forms for the Federal Ministry of Finance
  • ELSTER home page
  • Further information on tax issues
  • The child allowance is requested in the income tax return.
  • The tax return can be submitted on paper or online.

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