Skip navigation

What is the legal basis for the child allowance?

The Income Tax Act (EStG), in particular:

  • § 31 Income Tax Act (EStG) - family benefit equalisation
  • § 32 Income Tax Act (EStG) - Children, allowances for children
  • § 39 Income Tax Act (EStG) - wage tax deduction characteristics
  • § Section 39e Income Tax Act (EStG) - Procedure for the creation and application of electronic wage tax deduction features

This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.