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Prerequisites

• They must be related to the child in the first degree
• In the case of foster children, there must be a family-like relationship and you must not have been admitted for employment purposes. The prerequisite is that the custody and foster relationship with the biological parents no longer exists.
• Children over 18 years of age who have not yet reached the age of 25 can only be considered if they:
  • be trained for a profession (including schooling); Vocational training also includes the three-month basic training and the subsequent post training within the framework of voluntary military service (Section 58b Soldiers Act) or
  • Cannot start or continue vocational training due to a lack of a training place, or
  • a voluntary social or ecological year (Youth Voluntary Service Act), a European volunteer activity, a development policy voluntary service, a voluntary service of all generations (Section 2 (1a) SGB VII), an international youth voluntary service, a federal voluntary service or another service abroad (Section 5 of the Federal Voluntary Service Act) .

Without age limit, children who cannot support themselves financially because of physical, mental or emotional disabilities are taken into account. The prerequisite, however, is that the handicap occurred before the age of 25.

Documents required

• The required information must be provided in the child attachment.
• The information in the child attachment is also necessary if the relevant information has already been given to the Family Benefits Office.
• Corresponding documents or certificates are e.g. E.g. school or study certificate, training contract or training certificate

Please note

For inclusion on the income tax return, you must provide the full name and tax identification number for each eligible child.
The information in the child attachment is also necessary if you have already provided the relevant information to the Family Benefits Office.

Deadlines

• The deadline for filing the income tax return is July 31. of the following year


• If the tax return is prepared by a tax consultancy or an income tax aid association, the submission deadline ends on February 28/29 of the second following year


• You have 3 months longer to complete the 2020 income tax return:
  
  
  
  • Without tax advice: 31.10.2021
  
  
  • With tax advice: May 31, 2022
  
  


• If there is no obligation to submit a tax return, the period ends 4 years after the end of the calendar year.

Procedure

• You can apply for the child allowance in your income tax return.
• You can submit the tax return on paper or online (e.g. via ELSTER).

Processing time

The processing time depends on the individual case.

Fees

No

Legal remedies

objection

Legal basis