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When do you get child benefit?

If you have children or have taken children into your household, you can receive child benefit under certain conditions. Child benefit is paid for all children up to the age of 18. After the age of 18, you are only entitled to child benefit under special conditions.

Child benefit is paid to exempt parental income from tax at the level of a child's subsistence minimum. The subsistence minimum also includes the need for care and upbringing or education of the child. Insofar as child benefit goes beyond this, it serves to support families.

In the current calendar year, child benefit is initially paid as a tax allowance. The tax allowances for children are generally not taken into account when deducting income tax. In the income tax assessment, the tax office subsequently checks whether the tax exemption for the child's subsistence minimum has actually been achieved through the payment of the child benefit. If this is not the case, the tax allowances for children are deducted and the child benefit due is added to the standard income tax. This applies even if no child benefit has been applied for, as the entitlement to child benefit is the sole criterion for this favourable test.


Further information for those entitled to child benefit and on the subject of child benefit.


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