Apply for allowances for children under 18 years of age

In the case of family benefits, you will usually receive child benefit over the course of the year. At the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and an additional allowance for...

In the case of family benefits, you will usually receive child benefit over the course of the year. At the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and an additional allowance for the care and upbringing or training needs of the child are to be deducted or whether it remains with child benefit.
However, the tax exemptions are always taken into account when calculating the solidarity surcharge and church tax.
You can apply for the child allowance for children who are related to you in the first degree.
Under certain conditions, you can also apply for a child allowance for foster children.

Important notes

Prerequisites

They must be related to the child in the first degree.
Foster children must have a family-like relationship and they must not have been admitted for employment 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.

Documents required

The required information must be given in the child annex.
The information in the child annex is also necessary if the relevant information has already been provided to the family benefits office.

Please note

For inclusion on the income tax return, you must provide the full name and tax identification number for each eligible child.

Deadlines

The deadline for filing the income tax return is July 31. of the following year.

If the tax return is prepared by a tax consultancy or an income tax aid association, the submission deadline ends on February 28th / 29th of the second following year.

You have 3 months longer to complete the 2020 income tax return:
- Without tax advice: 31.10.2021
- With tax advice: May 31, 2022

If there is no obligation to submit a tax return, the period ends 4 years after the end of the calendar year.

Procedure & Fees

Procedure

The child allowance is requested in the income tax return.
The tax return can be submitted on paper or online.

Processing time

• The processing time depends on the individual case.

Fees

No

Legal notes

Legal remedies

objection

Complaint before the Finance Court

Legal basis

§ 32 Income Tax Act (EStG)

Section 38b paragraph 2 of the Income Tax Act (EStG)