Freibeträge für Kind unter 18 Jahren beantragen
Inhalt
Begriffe im Kontext
nicht vorhanden
Fachlich freigegeben am
19.02.2024
Fachlich freigegeben durch
Ministry of Finance Mecklenburg-Western Pomerania
In the case of family benefit equalization, child benefit is usually paid during the year. At the end of the calendar year, the tax office checks as part of an income tax assessment whether a child allowance and an additional allowance for the child's care and education or training needs should be deducted or whether the child benefit should remain.
However, the allowances are always taken into account when calculating the solidarity surcharge and church tax.
The child allowance can be claimed for children who are related to the taxpayer in the first degree.
Under certain conditions, a child allowance can also be claimed for foster children.
- The required information must be provided in the child annex.
- The information in the child annex is also required if the relevant information has already been provided to the Family Benefits Office.
- You must be related to the child within the first degree.
- In the case of foster children, there must be a family-like relationship and they must not have been taken in for gainful purposes. The prerequisite is that the custody and care relationship with the biological parents no longer exists.
- The child has not yet reached the age of 18.
- The child allowance is claimed in the income tax return.
- The tax return can be submitted on paper or online.
- Child benefit is usually paid during the course of the year.
- At the end of the calendar year, the tax office checks whether a child allowance and an additional allowance for the child's care and education or training needs should be deducted or whether the child benefit should be retained.
- A child allowance can be claimed for a child under the age of 18.
- The application is submitted with the income tax return to the relevant tax office.
- You can find the contact details of the tax office responsible for you via the tax office finder on the website of the Federal Central Office.
- The relevant tax office decides on the applications in the tax return.
- You can find the tax office responsible for you using the tax office finder on the website of the Federal Central Office.