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Angaben zur Erwerbstätigkeit volljähriger Kinder

Nach dem Abschluss einer erstmaligen Berufsausbildung oder eines Erststudiums können volljährige Kinder bei einer Zweitausbildung berücksichtigt werden, sofern sie keiner vollen Erwerbstätigkeit nachgehen. Folgende Tätigkeiten sind dabei unschädlich:

  • Teilzeitbeschäftigung bis zu 20 Stunden pro Woche
    Eine vertraglich vereinbarte regelmäßige wöchentliche Arbeitszeit von maximal 20 Stunden ist zulässig. Auch ein Ausbildungsdienstverhältnis zählt hier nicht als Erwerbstätigkeit.
  • Geringfügige Beschäftigung (Minijob)
    Eine geringfügige Beschäftigung ist unschädlich, wenn der Verdienst aus mehreren Minijobs insgesamt nicht die Geringfügigkeitsgrenze von 538 Euro monatlich überschreitet. Die Anzahl der monatlichen Arbeitseinsätze und die wöchentliche Arbeitszeit spielen dabei keine Rolle.
  • Kurzfristige Beschäftigung
    Eine kurzfristige Beschäftigung gilt als unschädlich, wenn sie auf maximal 3 Monate oder 70 Arbeitstage im Kalenderjahr begrenzt ist und nicht berufsmäßig ausgeübt wird. Wird die Tätigkeit an mindestens 5 Tagen pro Woche ausgeübt, gilt die 3-Monats-Grenze. Bei weniger Arbeitstagen ist die Begrenzung auf 70 Tage maßgeblich. Der Lohn ist hierbei nicht begrenzt. Wichtig: Die 20-Stunden-Wochen-Grenze darf insgesamt nicht überschritten werden.
Voraussetzungen für den Kinderfreibetrag

Der Kinderfreibetrag kann weiterhin beansprucht werden, wenn das Kind:

  • sich in einer Zweitausbildung befindet,
  • sich in einer Übergangszeit von maximal vier Monaten zwischen zwei Ausbildungsabschnitten oder zwischen Ausbildung und Freiwilligendienst befindet,
  • aufgrund fehlender Ausbildungsplätze die Berufsausbildung nicht beginnen oder fortsetzen konnte,
  • ein freiwilliges soziales oder ökologisches Jahr, einen europäischen oder entwicklungspolitischen Freiwilligendienst, einen Freiwilligendienst aller Generationen, einen Internationalen Jugendfreiwilligendienst, einen Bundesfreiwilligendienst oder einen ähnlichen Dienst im Ausland geleistet hat (§ 5 Bundesfreiwilligendienstgesetz).
Wichtiger Hinweis

Laut Bundesfinanzhof muss die Ausbildung und nicht die Erwerbstätigkeit im Vordergrund stehen, um weiterhin Anspruch auf Kindergeld oder den Kinderfreibetrag zu haben. Dies gilt insbesondere bei einer mehraktigen Berufsausbildung, wie z. B. bei einem Aufbaustudium.

Angaben zur Erwerbstätigkeit volljähriger Kinder

Field help

Has the child already completed initial vocational training or first degree?

Select "Yes" if your child has already completed vocational training or studies.

Important: After completion of a first-time vocational training / a first degree, children of full age are only taken into account if they are not in gainful employment. Gainful employment of up to 20 hours per week of contractually agreed regular weekly working time or a training employment relationship does not count.

Did the child have a job (not apprenticeship)?

Select "Yes" if your child is in employment after completing vocational training or studies.


Important: After completion of a first-time vocational training / a first degree, children of full age are only taken into account if they are not in gainful employment. Gainful employment of up to 20 hours per week or a training employment relationship does not count.

Did the child have one or more mini-jobs?

Select "Yes" if your child had one or more mini-jobs after completing his/her vocational training or studies.

Important: Part-time employment with a monthly salary of up to 538 Euro does not count. It does not have any negative effects if there are several part-time jobs at the same time and the total amount of pay does not exceed 538 Euro per month.

Did the child have other gainful employment?

Select "Yes" if your child was gainfully employed after completing vocational training or studies.



Important: After completing initial vocational training / studies, children of full age are only taken into account if they are not gainfully employed. Gainful employment up to 20 hours per week or a training service relationship are harmless.


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(Agreed) regular weekly working hours

Specify the agreed regular weekly working hours of your child.

Important: After completion of initial vocational training/a first degree, adult children are only taken into account if they are not in gainful employment. Employment up to 20 hours per week or employment for training purposes does not count as gainful employment.

A temporary working time of more than 20 hours per week is permitted if:

  • The working time is increased for a maximum of 2 months per year and
  • The average weekly working time is a maximum of 20 hours during the entire year.

However, the main emphasis must be on vocational training and not on the job itself.

Employment period

Enter the employment period during which the child was employed.

Important: After completion of a first-time vocational training / a first degree, children of full age are only taken into account if they are not in gainful employment. Gainful employment of up to 20 hours per week or a training employment relationship does not count.

Employment period

Specify the period of employment during which the child has performed a mini-job.

Important: Part-time employment with a monthly salary of up to 538 Euro does not count. It does not have any negative effects if there are several part-time jobs at the same time and the total amount of pay does not exceed 538 Euro per month.

(Agreed) regular weekly working hours

Enter here the agreed regular weekly working hours of your child.

Important: Part-time employment with a monthly salary of up to 538 Euro does not count. It does not have any negative effects if there are several part-time jobs at the same time and the total amount of pay does not exceed 538 Euro per month.

Has the regular working time for this employment been temporarily increased?

Select "yes" here if the agreed regular working time for this employment is only temporary, meaning more than 20 hours for a maximum of 2 months in the calendar year.

Temporary working time of over 20 hours per week is allowed if:

  • the working time is increased by a maximum of 2 months per year and
  • the average working week does not exceed 20 hours per week throughout the year.
Period of the increase

Specify the period in which the agreed regular working time is temporarily (for a maximum of 2 months in the calendar year) more than 20 hours.

Temporary working time of over 20 hours per week is allowed if:

  • the working time is increased by a maximum of 2 months per year and
  • the average working week does not exceed 20 hours per week throughout the year.
Increased regular working time

Enter here increased regular working time.

Temporary working time of over 20 hours per week is allowed if:

  • the working time is increased by a maximum of 2 months per year and
  • the average working week does not exceed 20 hours per week throughout the year.