Training allowance — 1,200 euros for a child living away from home
The allowance is 1,200 euros per calendar year and is granted only ONCE for the same child: parents assessed jointly deduct it in full; where several taxpayers meet the conditions separately, each parent receives half without a joint application.
2026 rules — verified on September 22, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — EStG § 33a Abs. 2 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « kann der Steuerpflichtige einen Freibetrag in Höhe von 1 200 Euro je Kalenderjahr vom Gesamtbetrag der Einkünfte abziehen »
Calculation assumptions
- The calculation covers a single child; run it separately for each further child.
- The child is fully liable to German income tax; for a child abroad, § 33a (2) sentence 2 reduces the amount according to the country of residence.
- Excludes any parallel relief under § 33 for the same costs, which § 33a (4) rules out.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.