Is voluntary military service also eligible for tax relief?
Yes, voluntary military service is eligible for tax benefits under certain conditions and can entitle you to receive child benefit or the child allowance if the child has not yet reached the age of 25. This includes training periods during military service and transition periods between training phases and voluntary services.
Voluntary military service and vocational training
- Basic and service post training: During voluntary military service, both the three-month basic training and the subsequent service post training are considered vocational training under Section 58b of the Military Personnel Act. For at least the first four months, military service is recognised as vocational training without further proof, provided the start of service is credibly demonstrated.
- Civilian vocational training during military service: Children who undergo training for a civilian occupation during voluntary military service can also be considered. Examples include training as a paramedic, telecommunications technician, or driver (BFH ruling of 3.7.2014, III R 53/13).
Waiting period for service to begin
A child can already be considered as seeking a training place during the waiting period for military service as long as they are actively applying for the service. Proof can be provided, for example, by the written application for voluntary military service.
Transition periods
- Between military service and training: Transition periods of up to four months between the end of a training phase and the start of voluntary military service or vice versa are also eligible. These periods are considered eligible transition periods under Section 32 (4) No. 2b of the Income Tax Act.
- Extension of child benefit entitlement: For children who began their voluntary military service before 1.7.2011, the entitlement to child benefit extended beyond the age of 25, but no later than 2018. For children who started military service after 1.7.2011, this extension no longer applies.
Delay in service start
If the start of service is delayed by more than four months, parents lose the entitlement to child benefit for the entire transition period, including the first four months. This applies even if the child had no influence on the delay (BFH rulings of 22.12.2011, III R 5/07 and III R 41/07).
Tip: Deduct maintenance payments
If child benefit is lost because the waiting period for the start of service is longer than four months, parents can claim maintenance payments to the child as extraordinary expenses under Section 33a (1) of the Income Tax Act. For 2024, the deductible maintenance maximum amount is 982 Euro per month.
Obligation to report longer waiting times
If the child has to wait longer than four months for a training place or the start of service, they should definitely register as job-seeking or seeking a training place to avoid losing the child benefit entitlement. This is particularly important during pandemic-related waiting times, such as during the Corona crisis. If this registration is missing, the child benefit entitlement is completely lost for the transition period (FG Münster, ruling of 14.6.2022, 13 K 745/21 Kg).
