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

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

In the case of family benefit compensation, child benefit is usually paid during the year. At the end of the calendar year, the tax office checks, as part of an assessment of income tax, whether a child allowance and an additional allowance for the child's care and education needs are to be deducted or whether it remains with child benefit.

However, the allowances are always taken into account in the calculation of the solidarity surcharge and church tax.

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

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

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

Related Links

  • Forms for paper tax return
  • Online procedure


  • They must be related to the child in the first degree
  • In the case of foster children, there must be a family-like relationship and they must not be admitted to working 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

  • Section 32 Income Tax Act (EStG)
  • Section 38b paragraph 2 Income Tax Act (EStG)
  • The child allowance is claimed in the income tax return
  • The tax return can be made in paper or online

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