Is there a child benefit entitlement during voluntary military service?
There is generally no entitlement to child benefit during voluntary military service, as this is not considered voluntary service under § 32 para. 4 no. 2d EStG, unlike, for example, the Federal Voluntary Service or a voluntary social year. According to the Federal Fiscal Court (BFH), an analogous application is not possible (judgment of 03.07.2014, III R 53/13), as parents usually have no maintenance costs for the child during military service.
Exceptions: Child benefit possible despite voluntary military service
There may still be an entitlement to child benefit if the child meets the following conditions:
- Vocational training (§ 32 para. 4 no. 2a EStG),
- Transition period between training and military service (§ 32 para. 4 no. 2b EStG),
- Waiting period for a training place (§ 32 para. 4 no. 2c EStG).
Current judgment of the Federal Fiscal Court
On 20.02.2025, the BFH ruled (III R 43/22) that voluntary military service alone does not entitle one to child benefit. However, an entitlement may exist if the child is, for example, waiting for a training place – even if they are working as a soldier for more than 20 hours a week after basic training.
Example case:
A child completes 10 months of voluntary military service after finishing school. The family benefits office recognises child benefit only for the transition period and basic training, but not for the period afterwards until the start of studies. The BFH disagrees: An entitlement may exist even without accompanying training if the child was demonstrably unable to take up a training place – for example, due to organisational reasons related to studies.
Furthermore, basic training does not count as completed initial vocational training within the meaning of § 32 para. 4 sentence 2 EStG.
Provide evidence in good time
The person entitled to child benefit must prove the child's serious efforts to obtain a training place. A mere decision is not sufficient – this must be documented in the same month through applications or similar. In the judgment, the claim for one month was rejected because the child's intention to study was only objectively confirmed later.
Tip: Submit applications early and document evidence.
