Child allowance or child benefit — which is better for you?
You cannot have both: the tax office deducts the allowances and adds the full child benefit entitlement back to the tax — that add-back is what decides which route wins.
2026 rules — verified on September 22, 2026Free, no account
This content is part of the path: Filing your income tax return· Step 7 of 12· Next step: German income splitting — what does joint assessment save?
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Sources and assumptions
- gesetze-im-internet.de — EStG § 32 Abs. 6 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « ein Freibetrag von 3 414 Euro für das sächliche Existenzminimum des Kindes (Kinderfreibetrag) »
- gesetze-im-internet.de — EStG § 32 Abs. 6 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « sowie ein Freibetrag von 1 464 Euro für den Betreuungs- und Erziehungs- oder Ausbildungsbedarf des Kindes vom Einkommen abgezogen »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « bis 12 348 Euro (Grundfreibetrag): 0; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 5 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 277 826 Euro an: 0,45 • x – 19 470,38. »
- gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 5 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 277 826 Euro an: 0,45 • x – 19 470,38. »
- gesetze-im-internet.de — EStG § 66 Abs. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Das Kindergeld beträgt monatlich für jedes Kind 259 Euro. »
Calculation assumptions
- All children meet the conditions in the same months; otherwise compute child by child.
- Excludes transfers of allowances between separated parents under § 32 (6) sentences 6 to 11.
- Excludes the solidarity surcharge and church tax, for which the allowances always apply — even when the comparison favours child benefit.
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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.