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

  • You can also apply for a child allowance for a child over 18 years of age.

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.
Children over the age of 18 who have not yet reached the age of 25 can be taken into account under certain conditions. Disabled children are not subject to an age limit under certain conditions.
After completing initial vocational training/study, adult children are only taken into account if they are not in employment.

  • 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.
  • corresponding documents or certificates are e.B. school or study certificate, training contract or training certificate

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.
  • Children over the age of 18 who have not yet reached the age of 25 can only be taken into account if they:

have been trained for a profession (including school education); vocational training is also considered to be three months of basic training and subsequent post training within the framework of voluntary military service (Section 58b of the Soldiers' Act) or

could not start or continue vocational training due to lack of a training place, or

have done a voluntary social or ecological year (Youth Voluntary Services Act), a European voluntary activity, a voluntary service in development policy, voluntary service of all generations (Section 2 para. 1a SGB VII), an International Youth Volunteer Service, a Federal Voluntary Service or another service abroad (Section 5 of the Federal Voluntary Service Act).

Without age limits, children who are unable to maintain themselves financially due to physical, mental or mental disabilities are taken into account. However, the condition is that the disability occurred before the age of 25.

Related Links

  • Section 32 Income Tax Act (EStG)
  • Section 32 paragraph 4 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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