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In the case of family benefit equalisation, child benefit is usually paid during the year. After the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and additionally an allowance for the child's care and education or training needs are to be deducted or whether child benefit remains.

However, the allowances are always taken into account when calculating the solidarity surcharge and church tax.

The child allowance can be claimed for children who are related to the taxpayer within the first degree.

Under certain conditions, a child allowance can also be claimed for foster children.

• They must be related to the child within the first degree.
• In the case of foster children, the relationship must be similar to that of a family and the child must not have been taken in for gainful employment. The prerequisite is that the custody and care relationship with the natural parents no longer exists.
• The child has not yet reached the age of 18.

• The required information must be provided in the child annex.
• The information in the child annex is also necessary if corresponding information has already been provided to the family benefits office.

None

• The child allowance is claimed in the income tax return
• The tax return can be submitted on paper or online

• The deadline for filing the income tax return is 31 July of the following year.

• The relevant tax office decides on the applications in the tax return
  
• You can find the tax office responsible for you using the tax office finder on the website of the Federal Central Office

• Tax office finder

• Tax office finder

• § Section 32 of the Income Tax Act (EStG)
• § Section 38b (2) of the Income Tax Act (EStG)

• Further information on tax topics

• Senator for Finance Bremen