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Apply for tax-free allowances for children under 18

  • Steuern und Abgaben 



    	    

		    
You can apply for a child allowance for a child under the age of 18.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
In the case of family benefit equalization, child benefit is usually paid during the year. At the end of the calendar year, the tax office checks as part of an income tax assessment whether a child allowance and an additional allowance for the child's care and education or training needs should be deducted or whether the child benefit should remain. 

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

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

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

								    

									    Requirements
  • You must be related to the child within the first degree.
  • In the case of foster children, there must be a family-like relationship and they must not have been taken in for gainful 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.