Child benefit entitlement for children of legal age

On this page you will find out when parents are entitled to child benefit for children of legal age. In any case, children are entitled to child benefit until the child reaches the age of majority. However, after the child’s 18th birthday and the associated reaching of legal age, the child benefit entitlement does not necessarily expire. Parents also have the option of receiving child benefit from the family benefits for children of legal age. However, the Child benefit entitlement for adults Children tied to certain conditions. You can find out what the requirements are below.

Child benefit entitlement during training or studies

If a Child benefit entitlement for adult children continues to exist, depends on what the children are doing. If the child is studying or going to university, the entitlement to child benefit is extended. In this case, the child’s 25th birthday is the upper limit for child benefit. This means that if the child has not yet finished studying or training at the age of 25, the child benefit will still be paid. In addition, the following restriction on child benefit for students and trainees must be observed. In the case of a second degree or a second degree, the child may not work more than 20 hours a week besides the degree or training. Otherwise the parents’ entitlement to child benefit would no longer apply.

Child benefit reference between two training phases

It can happen that the adult child does not unite directly after school Training place or study place place. However, in the period in which the adult child is waiting for a study place or a training place, the parents have to not on to waive child benefit. Pursuant to section 32 (4) sentence 1 no. 2 letter c of the Income Tax Act, parents are also entitled to child benefit if the adult child is unable to start an apprenticeship or study course due to the lack of an apprenticeship or study place. However, the prerequisite is that the child makes serious efforts to study or to find a training place. Otherwise, the family fund may discontinue child benefit payments, as evidenced by a recent judgment by the Federal Fiscal Court ((BFH, judgment of August 26, 2014, XI R 14/12).

During the transition period between two training phases, parents also continue to receive child benefit from the family fund, provided that the time between two training phases does not last longer than four months. If the four-month period is exceeded, the parents retroactively lose the child benefit for the entire period.

Child benefit for studying abroad

Many young people today want to study abroad. But how does the child’s stay abroad affect parents’ entitlement to child benefit? As a rule, a single semester abroad does not yet have any harmful effects on the parents’ entitlement to child benefit because, according to the law, the residence remains in Germany for a temporary stay of less than one year. The situation is different when the child studies abroad for several semesters away from home.

For the continuation of the child benefit entitlement, it is crucial whether the child stays in Germany while studying abroad. This must be checked in individual cases. In a legal dispute negotiated with the Federal Finance Court some time ago (BFH, judgment of June 23, 2015, Az. III R 38/14, published on October 28, 2015), the court ruled in favor of the parents, their son four-year bachelor’s degree in China. The judges concluded that the parents were still entitled to child benefit during this period of study abroad. The judges took the view that the plaintiff’s son, who had spent at least half of his free time in Germany, remained in Germany.

Entitlement to child benefit for adult children without work

Even in adult children who unemployed parents can be entitled to child benefit. A prerequisite for receiving child benefit is that the adult child is registered as a job seeker with the Federal Employment Agency and is therefore available to the labor market. In the case of an unemployed child, however, the child benefit entitlement ends at the latest on the child’s 21st birthday and does not extend until the 25th birthday, as is the case for children in university or training.

Permanent child benefit for children with severe disabilities

Parents can even be entitled to child benefit for an unlimited period. If your child is unable to help because of a serious disability own livelihood pay. Then parents can continue to receive child benefit even after their 18th birthday and even after their 25th birthday. A prerequisite for the continued existence of the child benefit is that the child’s disability has been diagnosed before the child’s 25th birthday.