(2022)
Which voluntary services are eligible?
After completing their full-time schooling, children who participate in voluntary service are still considered in their parents' tax and benefit calculations until they reach the age of 25 - that is, until their 25th birthday. This means that parents are entitled to child benefit or tax allowances and other child-related tax benefits during this period.
Eligible voluntary services include:
- Voluntary social or ecological year,
- Federal Voluntary Service,
- European Voluntary Service "Erasmus+",
- International Youth Voluntary Service,
- Voluntary service "weltwärts",
- Voluntary service "kulturweit",
- Voluntary service "for all generations",
- Foreign voluntary service according to § 5 Federal Voluntary Service Act.
The new EU programme for education, youth and sport "Erasmus+" from 2014 includes the previous EU programmes for lifelong learning, university programmes and "Youth in Action". It also continues to include the European Voluntary Service. The programme is valid from 2014 to 2020.
Voluntary military service is not eligible according to § 58b Military Service Act. However, according to new regulations from the tax authorities from 2015, the three-month basic training and subsequent service post training are considered vocational training, so there is entitlement to child benefit or tax allowances during this time. In principle, at least the first four months of military service can be considered without further proof; only the start of service must be credibly demonstrated. For longer service post training, the duration must be proven (A 14.2 sentence 2, DA-KG 2015).
The Federal Fiscal Court has recently ruled that there is no entitlement to child benefit for a child in training after reaching the age of 25 if they have committed to several years of service in disaster relief and were therefore exempted from military service (judgment of 19.10.2017, III R 8/17). The decision also affects other services performed alongside training in disaster relief, which resulted in exemption from military service (e.g. medical services at the German Red Cross, Johanniter-Unfall-Hilfe or Malteser Hilfsdienst, technical services at the Technical Relief Organisation).
Currently, the Federal Fiscal Court has ruled that parents only receive child benefit for a child participating in voluntary service under the European Erasmus+ programme if the service is carried out as part of a project approved by a National Agency (BFH judgment of 1.7.2020, III R 51/19).
