Is child benefit available during an extended transition period to university?

In some federal states, such as Rhineland-Palatinate, the Abitur ends as early as March. However, university studies usually begin in October, and vocational training often starts in September. Parents therefore wonder whether they are still entitled to child benefit during this period.

Principle: Transition period of up to four months

Child benefit is generally only available under § 32 (4) No. 2b EStG if the transition period between two training phases is no more than four full calendar months.

Example:
If the Abitur ends in March, studies or training must begin by August at the latest for child benefit payments to continue seamlessly.

Longer waiting period: Child still eligible

If the transition period is longer than four months, there is no entitlement under § 32 (4) No. 2b EStG. However, a child can be considered under § 32 (4) No. 2c EStG if they cannot start training due to lack of a training place. Requirements:

The child is making verifiable and serious efforts to obtain a study or training place.
Applications or an acceptance are available, but the start is only possible at a later date (e.g. in October).

Definition of start and end of studies

According to the BFH (judgment of 07.07.2021), studies begin with the first participation in training measures – not already with the notification of exam results. They end when all examination results have been completed and officially announced.

Important to report longer waiting times

Children must immediately register as seeking a training place or employment if the start of training is delayed:

As seeking a training place: Consideration up to the age of 25.
As seeking employment: Consideration up to the age of 21.

Child benefit in case of illness

Short illness during training: The child benefit entitlement remains.
Ill for more than six months: The family benefits office checks whether training is likely to continue.
End of training due to illness: Entitlement ceases – unless the child is considered disabled or seeking a training place.

Note: In the case of a likely permanent illness, the child may be considered as a “disabled child” – even beyond the age of 25 (§ 32 (4) sentence 1 No. 3 EStG).

Tip: Early contact with the family benefits office

In the case of longer transition periods or illness, the family benefits office should be informed early. Important documents include:

Application documents or admission notices,
medical certificates in case of illness.

Current service instructions of the family benefits offices

The family benefits offices follow the revised child benefit service instructions of the Federal Central Tax Office (BZSt of 26.05.2023, BStBl 2023 I p. 818). These implement current BFH rulings.