If your child is unemployed, you can continue to receive child benefit and tax allowances until their 21st birthday.
As long as your child works no more than 15 hours per week, they can remain registered as seeking employment. A part-time job is also harmless for your child benefit entitlement if your child stays below the income limit for part-time workers in this job.
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 there are interruptions in training periods of more than four months, children should definitely register as seeking employment or a training place, and as soon as possible after the end or interruption of the respective training. Then child benefit will also be paid beyond the four-month interruption. A child seeking employment is considered until the age of 21, a child seeking a training place until the age of 25.
