(2022) How can I transfer my child's disability allowance to myself?

The disability allowance is actually due to the child. However, it can be transferred to you as a parent if your child does not use the allowance, for example, because they have no income of their own. The transfer of the allowance is done in the "Form Child".

If you are not married, divorced or separated, the disability allowance is split equally between both parents. This 50:50 rule can be changed upon request by both parents.

However, if you are married and choose individual assessment for spouses, the allowance can be split in any ratio between both parents since 2013, deviating from the possibility of a 50:50 split. The desired share must be entered in the "Form Child".

The Federal Fiscal Court has recently confirmed that the child's allowance can also be split in a ratio other than half each upon joint application by the parents (BFH ruling of 20.12.2017, III R 2/17).