For children over the age of 18, the tax office will create the number of child allowances as ELStAM(Elektronische LohnSteuerAbzugsMerkmale - electronic wage tax deduction features) on application - if necessary for several years - if the requirements below are met. However, the creation of ELStAM only has an effect on the solidarity surcharge and church tax. There is no effect on wage tax. During the calendar year, only child benefit is granted as a tax allowance. When assessing income tax, the tax office will check ex officio whether the allowances for children are more favourable for the respective child instead of the entitlement to child benefit. This is the case if, by applying the tax-free allowances for children, the tax saving is higher than the entitlement to child benefit.