(2023)
How can the child allowance for a grandchild or stepchild be transferred?
If the grandparents or stepparents have taken the child in, the child allowance can be transferred to them. The BEA allowance (allowance for care, education, or training needs) is automatically transferred to the grandparents or stepparents as well.
Since 2012, it has also been possible to transfer the allowances under certain circumstances if the child does not live with the grandparents. This applies if they have a maintenance obligation towards their grandchildren because the parents are without means.
For the transfer of the allowance, the consent of one parent or, in the case of jointly assessed parents, both partners is required. This consent is given in Form K of the tax return. Consent can be revoked at any time, but not for past calendar years.
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