If child benefit is claimed for a child, the parent who looks after the child receives the child benefit. However, if you are separated from your partner and are obliged to pay maintenance for the child, half of the child benefit is added to the maintenance calculation. This way, you indirectly benefit from half of the child benefit.
Even if you, as the parent obliged to pay maintenance, have officially waived the crediting of half the child benefit, your entitlement to half the child benefit is included in the favourable assessment, in which the tax office calculates whether the child benefit or the allowances are more advantageous for you.