ELStAM, employees, child allowances for children over 18 years

Prerequisites

Are taken into account z. B.

• up to the age of 21: children who are unemployed and registered as jobseekers at an employment agency in Germany;
• up to the age of 25: children who
  • be trained for a profession (this also includes schooling)
  • Cannot start or continue vocational training due to a lack of training place,
  • are in a transitional period of a maximum of 4 months between two training phases or between one training phase and completing voluntary service or voluntary military service in accordance with Section 7 of the Conscription Act
  • a voluntary social or ecological year (Youth Volunteer Service Act), a European / development-political voluntary service, a voluntary service for all generations (Section 2 (1a) SGB VII), a federal voluntary service, an Int. Perform youth voluntary service or another service abroad (Section 5 of the Federal Voluntary Service Act)
  • perform voluntary military service in accordance with Section 7 of the Compulsory Military Service Act as a probationary period.
• Children who are unable to support themselves financially because of a physical, mental or emotional disability before the age of 25 will be taken into account without any time restrictions.

It should also be noted that

• After completing initial vocational training or a first degree, children are only taken into account if they are not employed (exception, e.g. mini-job), this does not apply to children with a disability (see above),
• the period of consideration for children who have done basic military service, community service or liberal service is extended by the duration of the service, possibly beyond the age of 25.

Documents required

Form 'Application for income tax reduction' with tax identification number and signature (if applicable, both spouses).

• In writing (by letter): Evidence of training (school certificate, training contract, certificate of study, etc.) or other reasons for consideration
• Personal: Proof of training (school certificate, training contract, certificate of study, etc.) or other reasons for consideration, identity paper
• By authorized person: Evidence of training (school certificate, training contract, certificate of study, etc.) or other reasons for consideration, identity paper of the authorized person and written power of attorney.

Hints:

• For the form see links. The required attachments (here: at least attachment "children") can be added to the main form by clicking the appropriate box on the first page.
• If the application form is signed by both spouses, only one spouse needs to be present for a personal application.
• No receipts are required for the transfer of the child allowance due to insufficient maintenance.
• In the case of unmarried parents of a child, an application must be made if the tax exemption is to be taken into account for both parents.

The 'Simplified application for income tax reduction' form no longer exists. Please use the form 'Application for income tax reduction' with the attachments children, special expenses / extraordinary burdens and advertising costs (see links).

Please note

• Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
• The registration offices are responsible for changing the civil status data in the register (e.g. marriage, birth).

Deadlines

The deadline for applying for a wage tax reduction begins on October 1st of the previous year. The application must be submitted by November 30 of the current year at the latest. After this point in time, a tax reduction can only be taken into account in the tax return. The tax exemption becomes effective on the 1st of the month following the application.

Fees

No

Legal basis

Section 32 (4) of the Income Tax Act (EStG)