How do I apply to have a child over the age of 18 taken into account?

You submit an application for income tax reduction and for the 2026 income tax deduction features. You can submit the application in person or in writing by post to your local tax office. The application can also be submitted electronically via www.elster.de, provided you are registered with "My ELSTER".

When applying for the first time for a child over the age of 18, the main form and the children's annex must be enclosed with the"Application for income tax reduction and for the 2026 income tax deduction features". In the case of repeated applications, it is possible to apply using the simplified procedure - main form and annex Simplified application/Other.