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Claim allowances for child over 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.
Children over the age of 18 who have not yet reached the age of 25 can be taken into account under certain conditions. For disabled children, there is no age limit for eligibility under certain conditions.
After completion of initial vocational training / initial studies, children of full age are only taken into account if they are not in gainful employment.

Process flow

  • The child allowance is claimed in the income tax return
  • The tax return can be submitted on paper or online

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.
  • Children over 18 years of age who have not yet reached the age of 25 can only be considered if they:

- have been trained for a profession (including school education); three months of basic training and subsequent service training within the framework of voluntary military service (§ 58b of the Soldiers' Act) are also deemed to be vocational training, or

- were unable to start or continue vocational training for lack of a training place, or

- have completed a voluntary social or ecological year (Youth Voluntary Service Act), a European voluntary activity, a development policy voluntary service, a voluntary service of all generations (section 2 sub-section 1a SGB VII), an International Youth Voluntary Service, a Federal Voluntary Service or another service abroad (section 5 Federal Voluntary Service Act).

Children who are unable to support themselves financially due to a physical, mental or psychological disability are taken into account without any age limit. However, the prerequisite is that the disability occurred before the child reached the age of 25.

Which documents are required?

  • The required information must be provided in the child annex.
  • The information in the child annex is also required if corresponding information has already been provided to the family benefits office.
  • Corresponding documents or certificates are e.g. school or study certificate, training contract or training certificate.

What are the fees?

None

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

Technically approved by

  • Senator of Finance Bremen

Professionally released on

28.08.2020

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)