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(2024) How do I secure the child benefit entitlement if my child does not get a training place?

Dieser Text bezieht sich auf die Steuererklärung 2024. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): How do I secure the child benefit entitlement if my child does not get a training place?

Currently, the Federal Fiscal Court has ruled that there is no entitlement to child benefit if a child cannot start their training due to illness and the end of the illness is not foreseeable (BFH ruling of 12.11.2020, III R 49/18).

Important: If training periods are interrupted for more than four months, children should definitely register as job-seeking or looking for a training position, preferably as soon as possible after the end or interruption of the training. Then the child benefit will also be paid beyond the four-month interruption. A job-seeking child is considered until the age of 21, a child looking for a training position until the age of 25.