Transfer of child allowance – information for parents and grandparents

What has changed since 2012 when the child tax allowance is transferred??

What important details must married and unmarried parents know when transferring the child allowance??

From 2012 the conditions for the transfer of child allowances were changed by the Tax Simplification Act 2011.

Transfer of child allowance for unmarried parents

If you are not married, divorced or permanently separated and live in Germany almost all year round and are therefore subject to unlimited tax liability, then so can You take advantage of the following options for transferring child tax allowances:

1. On request, one parent can have the child allowance of another parent transferred to him if the parent does not, but the other parent essentially fulfills his maintenance obligation towards the child for the year.

Essentially, this means that the parent fulfills at least 75 percent of his cash maintenance obligation towards the child.

As a rule, there is also a maintenance obligation if the minor child is taken up in his or her own household and is therefore cared for and brought up.

2. A transfer of the child allowance 2012 is also possible if the other parent is not financially able to support the child because this could endanger his own maintenance and is therefore not subject to maintenance.

If a child allowance is transferred, the childcare allowance, childcare allowance or training allowance is also transferred if the conditions are met.

Transfer of the childcare, education or training allowance

If the children are still minors and the parents are not married, divorced or living separately in Germany, the following applies:

  • A parent with whom the child is registered can have the childcare and childcare allowance or training allowance of the other parent transferred to them in full if the child is not registered with the other parent.
  • The other parent cannot agree to the transfer if he bears childcare costs or if he regularly looks after the child for a longer period.

When else is a full child allowance recognized??

A full one Child tax credit is also taken into account in the following situations:

  • When the other parent has died,
  • If the other parent’s place of residence or habitual residence is unknown or cannot be determined directly,
  • If the child’s father cannot be identified and is therefore unknown,
  • If a parent alone the child has accepted,
  • If the child is a foster child with only one parent.

Transfer of child allowance to grandparents

If the grandmother or grandfather takes the child into his household, the child can request a transfer of the child allowance.

  • A transfer of the child allowance for grandma or grandpa is also possible if maintenance is required.
  • If the child’s parents are unable to support the child and the grandparents have to help and thus meet their child maintenance obligations, the child allowance can also be transferred to grandma or grandpa.

If there are tax requirements for the transfer of the child allowance, the parents or grandparents should use the tax benefits and have the child allowance transferred to them.


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Christina Cherry
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