For children over the age of 18, a child allowance can be taken into account by the tax office upon application if they are unable to support themselves due to physical, mental or psychological disabilities. This also applies to children over the age of 25 if the disability occurred before they reached the age of 25. Children who are unable to support themselves due to a disability that occurred before January 1, 2007 in the period between their 25th birthday and their 27th birthday will continue to be taken into account.
Note
Further information can also be found in the tax tips for families and tax tips for people with disabilities.