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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
 

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