Children and family in German income tax
Child benefit of 259 € a month or allowances of 3,414 € and 1,464 € per parent: the tax office tests on its own which is better, and adds the child benefit back when it does. Plus the age limits of 18, 21 and 25. The second module covers the single-parent relief of 4,260 €, the training allowance of 1,200 €, maintenance up to the basic allowance, 30 percent of school fees and 80 percent of childcare costs. Two modules, each with a fully worked case study.
Intermediate2 modules43 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing your income tax return· Step 3 of 12· Next step: Extraordinary burdens in German income tax
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- understand why child benefit and the child allowances are two routes to the same goal
- state the amounts of the § 32(6) EStG allowances per parent and for a jointly assessed couple
- rework the comparison test, including the addition of the child benefit to the tax
- determine up to what age and under which conditions an adult child still counts
- place the transfer of allowances between separated parents
- check the conditions of the single-parent relief, especially the meaning of living alone
- claim and split the training allowance for an adult child housed away from home
- deduct maintenance to relatives without child benefit up to the ceiling
- cap school fees and childcare costs correctly as special expenses
- place each of these deductions at the right point in the income calculation
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountChild benefit or allowances: the test the tax office runs on its ownWhat you will be able to do
- understand why child benefit and the child allowances are two routes to the same goal
- state the amounts of the § 32(6) EStG allowances per parent and for a jointly assessed couple
- rework the comparison test, including the addition of the child benefit to the tax
- determine up to what age and under which conditions an adult child still counts
- place the transfer of allowances between separated parents
- Module 222 minIncluded in the full courseSingle parents, training away from home, private school and nurseryWhat you will be able to do
- check the conditions of the single-parent relief, especially the meaning of living alone
- claim and split the training allowance for an adult child housed away from home
- deduct maintenance to relatives without child benefit up to the ceiling
- cap school fees and childcare costs correctly as special expenses
- place each of these deductions at the right point in the income calculation
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (9)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
- German child benefit — EUR 259 a month per child
- Child allowance or child benefit — which is better for you?
- German single-parent relief amount — calculate the allowance
- Training allowance — 1,200 euros for a child living away from home
- German deduction for maintenance payments (EStG s. 33a(1))
- Private school fees — how much stays deductible in Germany?
File it
Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.