Claim allowances for child under 18
In the case of family benefit equalisation, child benefit is usually paid during the year. After the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and additionally an allowance for the child's care and education or training needs are to be deducted or whether child benefit remains.
However, the allowances are always taken into account when calculating the solidarity surcharge and church tax.
The child allowance can be claimed for children who are related to the taxpayer within the first degree.
Under certain conditions, a child allowance can also be claimed for foster children.
Who should I contact?
- You can find the contact points at the tax office responsible for you using the Tax Office Finder on the website of the Federal Central Tax Office.
Requirements
- They must be related to the child within the first degree.
- In the case of foster children, the relationship must be similar to that of a family and the child must not have been taken in for gainful employment. The prerequisite is that the custody and care relationship with the natural parents no longer exists.
- The child has not yet reached the age of 18.
Applications / forms
Which documents are required?
- The required information must be provided in the child annex.
- The information in the child annex is also necessary if corresponding information has already been provided to the family benefits office.
What are the fees?
None
Process flow
- The child allowance is claimed in the income tax return
- The tax return can be submitted on paper or online
What deadlines do I have to pay attention to?
- The deadline for filing the income tax return is 31 July of the following year.
Processing duration
- The processing time depends on the processing status in the respective tax office responsible