Tax return | Which voluntary services are eligible?

Which voluntary services are eligible?

If a child participates in voluntary service after completing compulsory schooling, parents can continue to receive child benefit and other tax benefits (e.g. child allowance) until the child reaches the age of 25.

Eligible Voluntary Services

The following voluntary services are recognised for tax purposes:

Voluntary Social Year (FSJ)
Voluntary Ecological Year (FÖJ)
Federal Voluntary Service (BFD)
European Voluntary Service as part of Erasmus+
International Youth Voluntary Service
weltwärts
kulturweit
Voluntary Service for All Generations
Overseas Voluntary Service under § 5 BFDG

Note: For the European Voluntary Service in the Erasmus+ programme, the service must be part of a project approved by a National Agency.
(BFH ruling of 01.07.2020, III R 51/19)

Not eligible: voluntary military service

Voluntary military service under § 58b Military Service Act is generally not eligible.

Exception: Since 2015, basic training and subsequent post training have been recognised as vocational training. During this time, there is an entitlement to child benefit and tax allowances.

For the first four months, credible proof of commencement of service is sufficient; for longer training, the duration must be proven.
(A 14.2 sentence 2, DA-KG 2015)

Special case: disaster relief service

According to the BFH, there is no entitlement to child benefit for children over 25 who have committed to a multi-year disaster relief service alongside their training and have therefore been exempted from military service.