Field help:
Do you have children?
Select "yes" if you have children who are to be taken into account for tax purposes because you receive either child benefit or the child allowance.
Requirements for children to be considered for tax purposes:
- Minor children (under the age of 18)
- Full-age children up to the age of 25 who are in education (school, university, vocational training) or doing a federal voluntary service, for example
- Disabled children who are unable to support themselves due to their disability
Note: An adult child does not have to live permanently in your household to be taken into account. It is sufficient if there is a family bond, you are responsible for the child and the child regularly returns to the parental home (e.g. for children who study away from home). A disabled child who lives in a home also counts if they come home occasionally.
Special feature for adult children: If you are not entitled to child benefit or the child allowance for an adult child, you may be able to claim your financial support as an extraordinary burden (2024: 982 Euro per month). You enter this information in the Außergewöhnliche Belastungen (Unterhalt an bedürftige Personen) area.
