(2023)
Au pair stay: Language lessons count as vocational training
Many school leavers are drawn abroad for a period of time after their A-levels. As an au pair, they want to improve their language skills with language lessons and get to know the country and its people. In return for free board and lodging, the host family expects help with childcare and household duties. During the stay abroad, parents are only entitled to child benefit or tax allowances if the au pair stay is considered vocational training.
How can an au pair stay be recognised as vocational training? It is necessary for the child to participate in theoretical and systematic language lessons that amount to at least 10 hours per week.
Does it have to be exactly 10 hours per week, or might 8.6 hours per week be sufficient?
In addition to pure language lessons, the au pair must also spend time on preparation and follow-up work.
Currently, the Federal Fiscal Court has ruled that language lessons of only 8.6 hours per week are not sufficient. Therefore, the au pair stay abroad is not recognised as vocational training. In this case, neither child benefit nor child allowances were granted. "If the average is less than 10 hours per week, exceptionally individual months may still be considered as vocational training if they are characterised by intensive lessons of significantly more than 10 hours, e.g. due to block lessons or courses" (BFH decision of 14.6.2016, III B 132/15).
Exceptionally, language lessons of less than 10 hours per week may be sufficient for consideration as vocational training. This is the case if the foreign language lessons are a mandatory requirement in a training or examination regulation or if the language lessons prepare for a recognised foreign language test. The two most important English language tests are TOEFL (Test of English as a Foreign Language) or IELTS (International English Language Testing System). (BFH ruling of 15.3.2012, III R 58/08; BFH ruling of 26.10.2012, VI R 102/10).
TOEFL language tests count as vocational training
Currently, the Saarland Finance Court has confirmed that an au pair stay after passing the TOEFL language test can be considered vocational training. However, one condition was particularly emphasised: Even if the acquisition of language skills is verified by a language test - such as TOEFL or IELTS - there must still be a concrete connection to vocational training. It is therefore important that studies or other training are started or continued immediately (FG Saarland of 2.2.2014, 2 K 1308/13, rkr.).
