Module 122 min2558 wordsFree — no account
Child benefit or allowances: the test the tax office runs on its own
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 31 Familienleistungsausgleich — sentences 1 to 5, comparison test and addition — verified on September 23, 2026
- EStG § 32 Kinder, Freibeträge für Kinder — subsections 3, 4 and 6 — verified on September 23, 2026
- EStG § 66 Höhe des Kindergeldes, Zahlungszeitraum — verified on September 23, 2026
- EStG § 64 Zusammentreffen mehrerer Ansprüche — verified on September 23, 2026
- EStG § 70 Festsetzung und Zahlung des Kindergeldes — subsection 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Child benefit per child per month — 259 €
gesetze-im-internet.de · 2026 rules - Child allowance per parent — 3,414 €
gesetze-im-internet.de · 2026 rules - BEA allowance per parent — 1,464 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.