Is child benefit available during an extended transition period to university?
In some federal states, such as Rhineland-Palatinate, the Abitur is taken as early as March. However, university studies often begin in October or vocational training in September. Concerned parents are now asking whether child benefit will continue to be paid during this period.
The question of whether child benefit is also granted during a longer transition period to university can be answered as follows:
In principle, there is an entitlement to child benefit only if the transition period between the Abitur and university or vocational training does not exceed four full calendar months. This is regulated according to § 32 para. 4 no. 2b of the Income Tax Act (EStG). The transition period includes four full calendar months. For example, if the Abitur ends in March, the next training phase should begin by August at the latest to stay within this four-month period.
If the transition period is longer than four months, a different rule applies for the child benefit entitlement. In this case, the child is considered if they "cannot start or continue vocational training due to a lack of training place" (waiting period according to § 32 para. 4 no. 2c EStG). This means that the child applies for a university or training place immediately after the Abitur or already has an offer for a later date.
However, it is important to note that the start and end of studies cannot simply be determined by the date of the oral notification of exam results. According to a ruling by the Federal Fiscal Court (BFH) on 7.7.2021, university studies begin with the first training measures and end when the child has successfully completed the last required exams and all exam results have been made available in writing.
The transition periods between two training phases are only considered for child benefit purposes if they do not exceed four calendar months. If the transition period lasts five months or longer, the child benefit entitlement is interrupted until the next training phase actually begins.
Additionally, it is important that children register as job-seeking or training place-seeking without delay during longer waiting times for a training place or interruptions in training. A job-seeking child is considered until the age of 21, a training place-seeking child until the age of 25.
In the case of long-term illnesses of the child, the effects on the child benefit entitlement are as follows:
- If the training service relationship continues during the illness, the entitlement to child benefit usually remains.
- 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 will no longer be granted.
- 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 "training place-seeking child" or "disabled child" may be considered, depending on the circumstances.
- If the illness is expected to last longer than six months, consideration as a "disabled child" may be possible. Under certain conditions, child benefit can also be granted beyond the age of 25.
It is advisable to contact the family benefits office early in such cases and provide the necessary evidence to maintain the child benefit entitlement. This may include medical certificates or other evidence, as mentioned in the article.
Additionally, it should be noted that the application of the regulations refers to current rulings and regulations. Currently, the Federal Central Tax Office (BZSt) has revised the "Child Benefit Service Instruction", which the family benefits offices use as a guide when checking child benefit entitlement. The BZSt has ordered the application of the BFH rulings (BZSt of 26.5.2023, St II 2 - S 2280-DA/22/00001, BStBl 2023 I p. 818).
