The Income Tax Act (EStG) and the Federal Child Benefit Act (BKGG), in particular
- § 62 Income Tax Act (EStG) - Entitled persons -
- § 63 Income Tax Act (EStG) - children -
- § 66 Income Tax Act (EStG) - amount of child benefit, payment period -
- § 1 Federal Child Benefit Act (Bundeskindergeldgesetz, BKGG) - entitled persons -
- § 2 Federal Child Benefit Act (BKGG) - children -
- § 6 Federal Child Benefit Act (BKGG) - Amount of child benefit -