- Child benefit:
Child benefit is only paid to one person for each child; usually the person who has taken the child into his or her household (principle of custody). However, the person obliged to pay maintenance may offset half of the child benefit against his or her maintenance.
- Child allowance:
Each parent is entitled to half of the child allowance. If one parent does not substantially meet his or her maintenance obligation, the other parent may claim the full child allowance.
- Allowance for care and education or training needs:
Each parent is entitled to half of the care allowance. If the child is registered with only one parent, he or she can apply for the other parent's half of the allowance to be transferred to him or her.
- Relief amount for single parents:
Aprerequisite for the granting of the relief amount is that you are a single parent. Consequently, this relief amount cannot be granted if you form a household community with another person (irrespective of whether it is the other parent), unless they are children to be taken into account for tax purposes.