Field help:
Do you have children?
Select "yes" if you have children who are to be considered for tax purposes because you receive either child benefit or the child allowance.
Criteria for children to be considered for tax purposes:
- Minor children (under 18 years of age)
- Adult children up to the age of 25 who are, for example, in education (school, university, vocational training) or doing voluntary military service
- 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 considered. It is sufficient if there is a family connection, you bear the responsibility, and the child regularly returns to the parental home (e.g. children studying away from home). A disabled child living in a home is also counted if they occasionally come home.
Special case for adult children: If you do not have an entitlement to child benefit or the child allowance for an adult child, you may be able to claim your financial support as an extraordinary burden (2025: 1.008 Euro per month). You can provide this information in the section Außergewöhnliche Belastungen (Unterhalt an bedürftige Personen).
