No child benefit despite enrollment – when the entitlement expires

When the entitlement to the state grant expires

Do you have children? Then you can surely confirm that the offspring costs quite a bit. Basically, parents with underage children are entitled to child benefit. However, children of legal age are also taken into account – provided that they are in training. But is there also a financial injection if the child misses the last possible attempt to test?

When is the maximum child benefit??

For young adults, the state subsidy – child allowance or child allowance – usually flows until they have completed their vocational training, at most until they are 25 years old. A child is in vocational training as long as it is Career goal not yet reached has and seriously prepared for it. But what applies if the offspring has not even started a crucial examination but is initially still enrolled?

The time of deregistration is irrelevant in the event of termination

If a student shines in the last possible attempt to take an exam due to absence, the deregistration usually follows. But it can take some time until everything is administratively dry. For the family fund, however, it means: skipped the exam – child benefit is gone, and from the moment you do not start.

The Finanzgericht Mecklenburg-Vorpommern also finds that it is not a good idea to miss the final exam: A cancellation the degree means the end of vocational training. This also ends when the child has finally canceled a course of study by not taking the last exam. In order to dried up also the Child benefits source. The time of a later forced matriculation is no longer important (judgment of October 18, 2018, file number 3 K 65/17).

The case

The mother received child benefit for her son, who completed a bachelor’s degree in the 2013/14 winter semester. Since it appears to be an important one in early 2015 Skipped the test he finally lost his right to take an examination in the above-mentioned course. The responsible examination board formally stated this in February 2015. The deregistration followed in May 2015. The mother asked for child benefit for the month of March 2015. She went empty-handed in front of the finance court.

According to the tax court, the time of de-registration does not matter. With the failure to take the exam, the training ended in February 2015 . A child is only in vocational training as long as it is seriously preparing for a vocational qualification. After the announcement of the examination board about the final loss of the right to examination it can no longer be assumed.

Revision at the Federal Finance Court

The Federal Finance Court has appealed the decision (file number III R 65/18). Affected parties can rely on this in similar disputes. Still: breaks her child a vocational training or degree, you should as soon as possible prove, that the child another education or chose another course Has. Evidence can include:

  • written applications
  • rejection letter
  • Confirmation for the later start of training

How much is the child benefit??

The child benefit is increased slightly annually. From July 2019 it is monthly:

  • for the first and second child each 204 euros,
  • for the third and fourth child each 210 euros and
  • For each additional child 235 euros.

The Child tax credit stays with 2,490 euros and the BEA-free allowance (for care, education and training) with 1,320 euros per parent unchanged.


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Christina Cherry
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