The entire world of tax knowledge

SteuerGo FAQs

 


Which benefits comparable to child benefit must I declare?

In general, all parents are entitled to child benefit, but there are exceptions if other financial benefits are received. You must declare these on the relevant form.

Exceptions to child benefit entitlement

  • If you receive child allowances from statutory accident insurance or pension insurance, you are not entitled to child benefit.
  • If comparable benefits are paid abroad or by an intergovernmental or supranational institution, the entitlement to child benefit lapses.

Partial child benefit

If the child supplement or child allowance for the pension is lower than the child benefit, the difference is paid as partial child benefit. This also applies to comparable benefits from another EU country, the European Economic Area or Switzerland.

Standardised child benefit and abolition of "counting children"

As of 1 January 2023, the graduated child benefit rates have been abolished. Previously, the amount of child benefit depended on the number of children – from the third child onwards, the child benefit was higher. Now a standard amount of 250 Euro per month applies for each child.

This also eliminates the role of "counting children". Counting children are children who do not receive child benefit directly but were taken into account when calculating the amount. This regulation was particularly relevant for patchwork families or children from previous relationships.

Further notes:

  • Claims to child benefit must also be declared if you did not receive child benefit in the relevant year, for example, if the child was born in December and the child benefit is paid in the following year.
  • If child benefit is used in the maintenance calculation, separated parents must each declare half of the child benefit as a claim.

Bewertungen des Textes: Welche dem Kindergeld vergleichbaren Leistungen muss ich angeben?

         

5.00 von 5
Anzahl an Bewertungen: 1