Am I entitled to child benefit if my child is unemployed?

Parents are also entitled to child benefit or tax allowances if their adult child is unemployed and has not yet reached the age of 21. The condition is that the child is registered as seeking employment with an employment agency, job centre or a corresponding office in the EU/EEA area or Switzerland (§ 32 para. 4 sentence 1 no. 1 EStG).

Marginal employment is harmless

There is also an entitlement to child benefit if the child is in marginal or short-term employment:

Maximum average monthly earnings of 556 Euro (mini-job)
Short-term employment: maximum 3 months or 70 working days per year, not professional
Weekly working hours under 15 hours

In these cases, the child is still considered unemployed.

When does the registration as seeking employment end?

The entitlement to child benefit ceases when the registration as seeking employment ends. According to the Federal Fiscal Court (BFH ruling of 22.09.2022, III R 37/21), this is only under certain conditions:

The registration as seeking employment ends:

At the express request of the child (§ 38 para. 4 sentence 1 no. 2 SGB III analogously)
Through a duly notified termination order from the employment agency
In the event of breaches of duty by the child that justify the termination of mediation (§ 38 para. 3 sentence 2 SGB III)

If there is no breach of duty or deregistration, the registration as seeking employment remains valid for child benefit purposes – possibly until the 21st birthday.

Child Benefit Service Instruction 2025 (DA-KG 2025)

The family benefits offices follow the current Child Benefit Service Instruction 2025 (DA-KG 2025 Tz. A 14.1). Important points:

If the termination of mediation was justified, the entitlement to child benefit ceases.
Harmless are: marginal employment, self-employment under 15 hours per week, work opportunities according to § 16d SGB II
A registration as seeking employment in the EU/EEA or Switzerland is also recognised.
Proof is provided by a certificate from the employment agency or job centre – e.g. with the form KG 11a. No further checks are required.

Important note

The Child Benefit Service Instruction is not a legal regulation, but an internal administrative directive. It is not binding for tax courts – only the law and case law are decisive.