In principle, you can receive child benefit if you
- have your place of residence or habitual abode in Germany or
- live abroad, but are either subject to unlimited income tax liability in Germany or are treated accordingly.
The following are considered children
- children related to you in the first degree (legitimate, declared legitimate, illegitimate and adopted children)
- Children of your spouse (stepchildren) and grandchildren you have taken into your household
- Foster children with whom you are connected by a family-like, long-term relationship.