1 00:00:00,360 --> 00:00:03,349 Income is untaxable up to a child’s minimum subsistence level 2 00:00:03,349 --> 00:00:06,540 and this principle is ensured either through child benefit or 3 00:00:06,540 --> 00:00:09,749 tax allowances for children (Freibeträge für Kinder). 4 00:00:09,749 --> 00:00:12,600 Until a child turns 18, all parents are entitled to 5 00:00:12,600 --> 00:00:16,299 child allowances without conditions. 6 00:00:16,299 --> 00:00:19,890 After the child’s 18th birthday, the allowances may 7 00:00:19,890 --> 00:00:22,930 under certain circumstances continue until the child turns 25, 8 00:00:22,930 --> 00:00:28,680 for example if your child is undertaking vocational training. 9 00:00:28,680 --> 00:00:35,080 The tax-free child allowance is 5,620 euros for 2022. 10 00:00:35,080 --> 00:00:39,495 For 2023, it will be 6,024 euros. 11 00:00:44,884 --> 00:00:51,779 Each parent is entitled to half of this amount. 12 00:00:51,783 --> 00:00:58,009 Single parents, under certain circumstances, are entitled to the full child allowance. 13 00:00:58,009 --> 00:01:04,225 There is also an additional tax allowance for childcare, 14 00:01:04,250 --> 00:01:06,714 education or vocational training needs. 15 00:01:06,744 --> 00:01:11,360 This allowance amounts to 2,928 euros. 16 00:01:11,360 --> 00:01:16,410 Once again, both parents are generally entitled to half of this amount. 17 00:01:16,410 --> 00:01:19,110 If you are bringing up a minor on your own, you can apply to have 18 00:01:19,110 --> 00:01:24,960 the other parent’s share transferred to you. 19 00:01:24,960 --> 00:01:27,580 Granting the tax allowances for children 20 00:01:27,580 --> 00:01:29,640 lies within the responsibility of the tax office. 21 00:01:29,640 --> 00:01:34,570 When assessing income tax, it checks which option is most favorable. 22 00:01:34,570 --> 00:01:37,830 If child benefit amounts to less than the tax relief 23 00:01:37,830 --> 00:01:42,479 provided by the tax allowances for children, these allowances, 24 00:01:42,479 --> 00:01:46,520 less the child benefit you have already received, are deducted from your taxable income. 25 00:01:46,520 --> 00:01:49,940 Further detailed information on the individual benefits 26 00:01:49,940 --> 00:01:52,480 and assistance available can be found on the 27 00:01:52,480 --> 00:01:56,090 websites of the Federal Ministry for Family Affairs and the Familienportal (family portal). 28 00:01:56,090 --> 00:02:00,859 Please also use the online info tool of the Federal Ministry for Family Affairs. 29 00:02:00,859 --> 00:02:05,380 By entering a few details, you can find out which family benefits 30 00:02:05,380 --> 00:02:07,050 you may be eligible to receive.