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On December 31, 2018, a regulation on child benefit and child allowance expires, which is currently still contained in Section 32 (5) of the Income Tax Act: Basic military service or community service the benefit period for child benefit or the tax-free child allowance extends beyond the age of 25 by the duration of the service performed at that time. Since there was no entitlement to child benefit or child allowance during this period, the service period is now practically added (Section 52 (32) sentence 2 EStG; Section 20 (9) BKKG).
As is well known, child benefit or child allowance is only granted until the child reaches the age of 21 if the child is unemployed and up to the child’s 25th birthday if the child is still in vocational training, e.g. B. Studies, secondary training, master’s examination, technical school.
The period of consideration is also extended if the child has performed a service equivalent to military service. This was voluntary military service for up to three years or a liberating job as a development worker. Instead of military service, other services could also be performed, such as several years of mandatory work for the volunteer fire brigade, the technical relief organization, Maltese relief service, the German Red Cross and others. Ä. The question is whether these “other services” also lead to an extended period of child benefit benefits.
The BFH has currently decided that a multi-year civil protection service, e.g. at the volunteer fire brigade, even when exempted from military service, does not lead to an extension of the period for receiving child benefit beyond the age of 25 (BFH judgment of 19 October 2017, III R 8/17).
In 2014, the BFH decided that if a voluntary social year or a voluntary ecological year was performed earlier, there is no entitlement to an extended child benefit beyond the age of 25. Because during that period of service the parents finally Receive child benefit. The exemptions mentioned in the law are final, the FSJ is not mentioned. This is how to avoid double privileges (BFH judgment of March 31, 2014, III B 147/13).
The entitlement period is also not extended beyond the age of 25 if the child, as a recognized conscientious objector, has performed "service abroad within the meaning of Section 14b of the Civil Service Act" instead of the civil service (pursuant to Section 14c of the Civil Service Act). During this time they have parents Entitlement to child benefit and tax allowances (BfF letter of 5 July 2002, BStBl. 2002 I p. 649).
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