Apply for allowances for children under the age of 18

  • For a child under 18 years of age, you can apply for a child allowance.

In the case of family benefit equalisation, child benefit is usually paid during 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 child's care, education or training needs are to be deducted or whether it remains with the child benefit.

However, the allowances are always taken into account when calculating the solidarity surcharge and the church tax.

The child allowance can be applied for for children who are related to the taxpayer in the first degree.

Under certain conditions, a child allowance for foster children can also be applied for.

  • The required information must be provided in the Appendix Child.
  • The information in the child attachment is also necessary if corresponding information has already been provided to the family fund.

Related Links

  • Paper tax return forms
  • Online procedure

Preconditions

  • You must be related to the child in the first degree
  • In the case of foster children, there must be a family-like relationship and the admission to them must not have taken place at work ticks. The prerequisite is that the care and care relationship with the biological parents no longer exists.
  • The child has not yet reached the age of 18

Related Links

  • § 32 Income Tax Act (EStG)
  • § 38b paragraph 2 Income Tax Act (EStG)
  • The child allowance is applied for in the income tax return
  • The tax return can be submitted in paper or in the online procedure

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
14.09.2020