Detailed information can be found at the Federal Central Tax Office under Child benefit beneficiaries and the Federal Employment Agency also provides information on child benefit
Note
From January 2005, the legislator has provided for a child supplement for low-income parents. You are entitled to the child supplement if
you live in a joint household with your underage children and your income and assets are only sufficient for your own subsistence level, but not for that of your underage children. People who are entitled to social welfare benefits or benefits in accordance with the Second Book of the German Social Code (SGB II) - recipients of unemployment benefit II - are not entitled to the child supplement.
Further information on the child supplement