"Kindergeld" (Child Benefit) in Germany is a state-provided financial support to families to help with the costs associated with raising and educating children. It's designed as a compensatory measure to offset the extra expenses families with children incur. The amount paid reflects the child's basic living and education needs, commonly referred to as the "existence minimum".
Legal Framework and Eligibility
The entitlement to Child Benefit in Germany is based on two primary legal statutes: the Income Tax Act (Einkommensteuergesetz, EStG) and the Federal Child Benefit Act (Bundeskindergeldgesetz, BKGG). Regardless of which law applies, the claimant's identity must be confirmed through their tax identification number. In cases where both parents are eligible under different statutes, the claim under the EStG takes precedence.
Who Qualifies for Child Benefit?
Child Benefit is available for children living in Germany, other EU countries, or Switzerland, without considering the child's nationality. It covers a wide range of familial relations including biological children, adopted children, stepchildren, grandchildren, and foster children, provided certain conditions are met. The key aspect here is the child's residence or habitual place of living within these specified regions.
Age Limits and Special Cases
Child Benefit is routinely paid until a child turns 18. Beyond this age, the benefit may continue until the child is 21 or 25, particularly if they are in education or training. For children with disabilities, there are provisions to continue the benefit beyond these age limits.
Application and Payment Modalities
Child Benefit can be claimed for the entire month even if the eligibility conditions are met for just one day of that month. Retroactive payment is possible but limited to the six months preceding the application submission. Applications must be made in writing, either via a paper form or through an online submission on the Familienkasse website. The online application process is streamlined and includes an electronic submission of necessary documents for children over 18 years of age.
Payment Amounts
Starting in 2023, each child receives a flat rate of €250 in Child Benefit, regardless of the number of children. Previously, up to 2022, the amount was tiered based on the number of children, ranging from €219 to €250.
Additional Resources for Expats
For online applications and detailed guidance on the application process. | |
For oversight and regulatory information related to Child Benefit. |
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