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Income is untaxable up to a
child’s minimum subsistence level

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and this principle is ensured
either through child benefit or

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tax allowances for children
(Freibeträge für Kinder).

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Until a child turns 18, all
parents are entitled to

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child allowances 
without conditions.

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After the child’s 18th birthday, 
the allowances may

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under certain circumstances
continue until the child turns 25,

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for example if your child is
undertaking vocational training.

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The tax-free child allowance is 5,620 euros for 2022.

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For 2023, it will be 6,024 euros. 

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Each parent is entitled
to half of this amount.

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Single parents, under certain circumstances,
are entitled to the full child allowance.

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There is also an additional
tax allowance for childcare,

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education or vocational 
training needs.

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This allowance amounts to 2,928 euros.

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Once again, both parents are generally
entitled to half of this amount.

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If you are bringing up a minor on
your own, you can apply to have

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the other parent’s share
transferred to you.

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Granting the tax allowances 
for children

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lies within the responsibility
of the tax office.

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When assessing income tax, it checks
which option is most favorable.

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If child benefit amounts to
less than the tax relief

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provided by the tax allowances
for children, these allowances,

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less the child benefit you have already received,
are deducted from your taxable income.

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Further detailed information
on the individual benefits

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and assistance available
can be found on the

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websites of the Federal Ministry for Family
Affairs and the Familienportal (family portal).

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Please also use the online info tool of
the Federal Ministry for Family Affairs.

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By entering a few details, you can
find out which family benefits

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you may be eligible to receive.