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Child allowance; application
The child allowance is deducted from income when income tax is assessed.
Online services
Online services
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ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Responsible for you
For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Procedure details
Description
The child allowance amounts to up to 6,672 euros for 2025 and up to 6,828 euros per year for 2026 for each child to be taken into account for tax purposes. In addition to the child allowance, an allowance of up to €2,928 is granted for care and education or training needs (see "Related topics").
In the case of income tax, the child allowance and the allowance for care and education or training needs are only deducted if the tax exemption for the minimum subsistence level for children has not already been provided by the child benefit. The tax reduction is offset against the child benefit.
You can find more detailed explanations on the child allowance in the brochure ''Tax tips for families'' (see "Further links").
Requirements
When submitting the income tax return, the ''Anlage Kind'' must be completed and attached to the tax return.
Legal bases
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§ 32 Einkommensteuergesetz (EStG)Kinder, Freibeträge für Kinder
Appeal
Objection
Related links
Related issues
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Allowance for care and education or training; applicationThe allowance for childcare and education or training needs is deducted from income when income tax is assessed.
Status: 30.12.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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