Apply for tax exemptions for children over 18 years of age

Prerequisites

• 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 profit.
  • There is no custody or care relationship with the biological parents.
• The child is between 18 and 20 years old,
  • is not in any employment relationship and
  • is registered as a job seeker with the employment agency
• or the child is between 18 and 24 years old and
  • is currently completing school or vocational training,
  • is in a transition period of no more than four months between two training phases or
  • Between a training phase and the completion of statutory military or civilian service, vocational training cannot begin or continue due to a lack of training positions.
  • performs voluntary service, such as a voluntary social or ecological year

Alternatively, without age limit:

• The child is unable to financially support themselves due to a physical, mental, or psychological disability. This disability occurred before the child reached the age of 25.

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.
• Proof of the child's education, such as school or university certificate, apprenticeship contract or training certificate.
• Proof of voluntary service
• Evidence of the child's disability

Please note

You will usually receive child benefit until the child's 25th birthday, provided the education or studies continue.

The tax office automatically checks whether child benefit or child tax allowance is more advantageous when processing the tax return.

You do not need to apply for the tax allowances separately. They are automatically taken into account during your income tax assessment.

Deadlines

If you do your taxes yourself, you generally have to submit your return by July 31st of the following year. If you use the services of a tax advisor, the deadline is usually extended to February 28th or 29th of the year after next.

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

Section 32 of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__32.html


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


https://www.gesetze-im-internet.de/estg/__32.html