Child benefit and tax allowances for children
To claim child benefit, which is paid monthly, you must file an application with the Family Benefits Office (“Familienkasse”) of the Federal Employment Agency (“Agentur für Arbeit”). Please refer to their websites https://www.arbeitsagentur.de/en/financial-supportOpens in a new window and www.arbeitsagentur.de/familie-und-kinderOpens in a new window for further details.
Furthermore, the tax allowance for children and the allowances covering childcare, education and training for a child can be deducted from taxable income. These allowances are granted to each parent, so parents assessed jointly for income tax will receive double the amount. They will also double if one parent is deceased or not subject to unlimited income tax liability.
When dealing with your income tax return, the local tax office will automatically check whether it would be more beneficial for a family to receive the tax allowances for children or child benefit. The monthly child benefit payments are considered as advance payments on the tax allowances for children at the end of the year.
For children over 18 years old, tax benefits are only available upon application and if the requirements are met.
For detailed information on requirements, entitlements, claiming, child benefit amounts and payments, and tax allowances for children, please refer to our website "Steuerwegweiser für Eltern"Opens in a new window or your local Family Benefits Office FamilienkasseOpens in a new window (all links in German).