Apply for allowances for children under 18 years of age

Do you have a minor child? Find out how to apply for the child tax allowance here.

Detailed description

The child tax allowance is a tax-free allowance that deducts a child's subsistence level from taxable income. This reduces the amount of income tax payable. Unlike child benefit, it is not paid out directly, but rather taken into account to reduce the tax liability.



The tax-free allowance reduces the taxable income, thereby lowering the tax.



You are generally entitled to the child tax allowance if you are a parent or other legally equivalent person for whom a child is taken into account for tax purposes, i.e., biological parents or adoptive parents.



The child tax allowance is available to each parent regardless of with whom the child lives.



If you are a single parent, you can claim double the child tax allowance if the other parent does not pay child support.



As foster parents or stepparents, you may be entitled to benefits if the child lives permanently in your household and a tax-related parent-child relationship is recognized.

 

Information

Prerequisites

  • The child has not yet reached the age of 18.
  • They are the child's parents or adoptive parents.
  • If you are a foster child or stepparent of the child:
    • The relationship is similar to that of a family.
    • The child was not taken into your care for economic purposes.
    • It does not establish a custody or care relationship with the biological parents.

Documents required

  • Provide the required information in the "Child Supplement" section of your income tax return.
  • This also applies if you have already provided the relevant information to the family benefits office.

If you have transferred the full child tax allowance from the other parent, in addition:

  • Application form for income tax reduction with tax identification number and signature
  • Birth certificate or extract from the family register

Please note

  • You do not need to apply for the child tax allowance separately.
  • The audit is carried out automatically by the tax office.
  • Only if you have special circumstances (for example, being a single parent and receiving no maintenance from the other parent) should you state this in your tax return so that the double tax allowance is taken into account.

To be considered in your income tax return, you must provide the full name and tax identification number for each child to be considered.

Deadlines


  • Submit your income tax return to the relevant authority by July 31st of the following year.

  • If the tax return is prepared by a tax advisor or a wage tax assistance association, the filing deadline is February 28th/29th of the second following year.

Procedure

In Germany, you cannot apply for the child tax allowance separately. It is automatically taken into account as part of your tax assessment. The process typically works as follows:

  • You are applying for child benefit.
  • The relevant authority will automatically receive information about your children.
  • When you submit an income tax return, the responsible authority automatically checks whether child benefit or child tax allowance is more tax-efficient for you.
  • The amount of the tax-free allowance will be determined based on your information and marital status.
  • Your tax assessment will show whether the tax allowance was taken into account or whether child benefit was more advantageous.

Processing time

• The processing time depends on the individual case.

Fees

No

Legal remedies


  • Objection

Legal basis

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Keywords: Income tax Child allowances for children under 18 years of age Entries for children ELStAM Claim children in the tax return taxable gross salary

Last updated: 19.07.2026