A child for whom you do not receive child benefit yourself can be counted as a counting child to increase the child benefit entitlement for your other children.
Example: A couple has three children together, and the man also has a child from a previous relationship. The child lives with their biological mother, who also receives child benefit. If the second wife now names her husband as the beneficiary, his first child can be counted as a counting child.
The couple does not receive child benefit for this child, but the other children are counted as the second, third, and fourth child. Over the year, the family receives 372 Euro more in child benefit as a result.
Note: The Federal Fiscal Court has recently ruled on so-called counting children in the context of non-marital partnerships as follows: If the parents of a joint child live together in a non-marital partnership and two older children from a previous relationship of one parent are also taken into their household, the other parent does not receive the increased child benefit amount for a third child pursuant to § 66 (1) EStG for the joint child (BFH ruling of 25.04.2018, III R 24/17).
