SteuerGo FAQs

(2023) Do I retain the entitlement to child benefit if my child cannot find a training place?

If the child does not take up the training place, the effects on the child benefit entitlement are as follows:

• Training efforts: The child is only considered for tax purposes if they are making serious efforts to obtain a training place and can provide evidence of these efforts.
• Training place not accepted: If the child is offered a training place but does not accept it for personal reasons, they are generally no longer considered "willing to train". In such cases, the entitlement to child benefit ends at the end of the acceptance period for the training place.
• Postponement of training start: A postponement of the start of training for school, study-related or operational reasons does not affect the assumption of willingness to train. A temporary illness of the child can also justify a postponement.
• Interruption of training due to illness: If the child cannot start training due to illness and the end of the illness is not foreseeable, there is generally no entitlement to child benefit.
• Registration as seeking employment or training: Children must register as seeking employment or training without delay during long waiting periods for a training place or interruptions in training, ideally shortly after the end or interruption of their training. A child seeking employment is considered until the age of 21, a child seeking a training place until the age of 25.
• Consideration during illness: If the child falls ill during their training, the child benefit entitlement usually remains as long as the training service relationship continues during the illness.
• Long-term illness and training: If the illness lasts longer than six months, it is decided on a case-by-case basis whether the training is expected to continue. If not, child benefit is no longer granted.
• Termination of training due to illness: If the training relationship is not only interrupted but terminated due to the child's illness and the illness is not temporary, the entitlement to child benefit ceases. In such cases, consideration as a "child seeking a training place" or "disabled child" may be possible, depending on the circumstances.
• Illness expected to last longer than six months: In such cases, consideration as a "disabled child" may be possible. Under certain conditions, child benefit can also be granted beyond the age of 25.

Certificates and evidence: In many cases, medical certificates or other evidence are required to maintain the child benefit entitlement.

Overall, the effects on the child benefit entitlement depend on various factors, including the reasons for not taking up the training and the duration of the illness. It is advisable to contact the family benefits office early in such cases and provide the necessary evidence to maintain the child benefit entitlement.