Skip navigation

What is the legal basis for child benefit?

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 -
 

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