Auch für ein Kind, das im Ausland lebt können Sie den Kinderfreibetrag und den Freibetrag für Betreuung, Erziehung und Ausbildung in Anspruch nehmen.
Wohnt das Kind im Ausland wird der Freibetrag allerdings abhängig von dem Land, in dem sich das Kind aufgehalten hat, gekürzt.
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What are the implications of a child's stay abroad on child benefit, the BEA allowance, and the training allowance?
Unlike child benefit, the child allowance is also granted for children who do not have their residence or usual place of abode in Germany. Furthermore, the training allowance is granted for these children, provided they are in school or vocational training and are over 18 years old. This also applies to the allowance for care, education or training (BEA allowance).
- The BEA allowance is 1,464 Euro per child per parent, or 2,928 Euro for joint assessment. The child allowance in 2023 is 3,012 Euro per parent and 6,024 Euro for married parents.
- The training allowance for an adult child living away from home is 1,200 Euro.
- Condition for receiving the child allowance, BEA allowance and training allowance is that you are subject to unlimited income tax in Germany in the assessment year.
The child's residence is irrelevant, but it can affect the amount of allowances granted. Depending on the cost of living in the respective country of residence, the allowance may be reduced by one, two or three quarters. To assess local living costs, the Federal Ministry of Finance regularly issues a country group classification.
Short-term stays abroad, such as holidays, do not lead to a reduction. This also applies to temporary stays, such as for vocational training.
(2023): What are the implications of a child's stay abroad on child benefit, the BEA allowance, and the training allowance?