Child benefit in tax law

Child benefit amounts to € 154 each for the first, second and third child (children), and € 179 each for the fourth and every additional child (VZ 2005). Since 1999, child benefit has only been paid out by the family benefits. Before this assessment period, the child benefit was paid out by the employer with the wages if the employer employed more than 50 employees.
Ab 1996 wird nur noch alternativ Kindergeld oder Kinderfreibetrag gewährt (Family benefit equalization). Ein Kinderfreibetrag wird bei der Income tax assessment ( Veranlagungsverfahren) nur berücksichtigt, wenn die steuerliche Auswirkung größer ist als das im laufenden Kalenderjahr gezahlte Kindergeld. Anspruch auf das Kindergeld haben natürliche Personen, deren Wohnsitz oder gewöhnlicher Aufenthalt im Inland liegt oder Personen, die nach § 1 II oder III EStG unbeschränkt steuerpflichtig sind.

Foreigners are only entitled to benefits if they are in possession of a residence permit or residence permit. Children who are neither domiciled nor habitually resident in the EU or EEA are only taken into account if they live in the household of an entitled person, i.e. an i. S. d. § 62 I No. 2b EStG according to § 1 III EStG on application unlimited taxable person.

Child benefit is granted up to the age of 18. Under certain conditions, regulated in Section 32 IV and V EStG, this age limit can be granted up to a maximum of 27 years of age. Excluded from the age limits are children who are unable to support themselves due to physical, mental or emotional disabilities.

The application for child benefit must be submitted in writing to the locally responsible family benefits office. The payment is made monthly and is only paid to one entitled person for each child.

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