Who is entitled to the bereavement allowance?
Bereaved family members, such as widows and orphans, are entitled to the bereavement allowance of 370 Euro in certain cases.
The main requirement is that the taxpayer received bereavement payments for at least one month in the relevant tax year. This also applies if the entitlement to the payments is suspended or if a severance payment has been made in the form of a lump sum.
The conditions for the bereavement allowance are regulated in § 33b para. 4 EStG. If the bereavement allowance is due to a child, it can be transferred to the parents upon request.
The bereavement allowance is granted for the following types of payments:
- Payments under the Federal Pensions Act, mainly for victims of the Second World War
- Payments under the Military Pensions Act
- Payments under the Civil Service Act
- Payments under the Prisoner Assistance Act
- Support for relatives of prisoners of war
- Payments under the Federal Police Act
- Payments under the Civil Defence Corps Act
- Payments under the Act regulating the legal status of persons covered by Article 131 of the Basic Law
- Payments under the Act introducing the Federal Pensions Act in Saarland
- Payments under the Infection Protection Act, for example in the event of death following a recommended vaccination
- Payments under the Act on Compensation for Victims of Violent Crimes
- Pension from statutory accident insurance, for example in the event of death due to an industrial accident
- Payments following the death of a civil servant as a result of an occupational accident
- Payments under the Federal Compensation Act for damage to life, body or health.
If the bereavement allowance is due to a child, it can be transferred to the parents upon request.
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