(2022)
What is the training allowance?
Subject to various conditions, you can claim the training allowance of 924 Euro in the "Form Child" without having to provide proof of training costs. For each full calendar month in which the conditions for the allowance are not met, it is reduced by one twelfth. If, for example, your child completed their training in May and then started working, the tax office will consider a training allowance of 385 Euro (924 Euro x 5/12).
A temporary interruption of training, e.g. during the transition between two training periods, does not affect the receipt of the allowance. This applies, for example, to school or university holidays or transition periods between school and vocational training or university.
In principle, the training allowance is also available if your child lives abroad. However, it may be adjusted to the local cost of living and reduced by one, two, or three quarters depending on the living conditions. For example, if your child attends a boarding school in Switzerland, you can claim the full 924 Euro. However, if they are doing a semester abroad in Mexico, only half of the allowance is available.
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