Work & family · Jurisdiction DE

Child benefit

Child benefit is a family payment under the Income Tax Act. The family benefits office pays it. The tax office does not pay it out as wages.

In more detail

Entitlement and who can claim are in sections 62 and following of the Income Tax Act. As of 1 January 2026: child benefit is a flat 259 euro per child per month. The Federal Central Tax Office, in its supervisory role, and the family office leaflet say so. The family benefits office of the Federal Employment Agency pays it. The Federal Central Tax Office does not itself pay individual claims.

Background

Whether a payment is made for a particular child depends on the conditions, for example age and education. The family benefits office checks that. In the tax assessment the tax office compares whether the child tax allowance is more favourable than child benefit. That comparison is done by the tax office, not by Finmon. The app files no claim.

An example

For two children who qualify, the position as of 1 January 2026 names 259 euro a month for each child, so two amounts of 259 euro a month. Whether both children meet the conditions is not in that arithmetic. The family benefits office decides the claim. Finmon does not know the file.

A common misconception

Child benefit and the child allowance are always both paid out in full.

The family benefits office pays child benefit. Whether the allowance is more favourable is checked by the tax office. It is not a second payout on top from Finmon.

Source: BZSt · Fachaufsicht Familienkassen. Last reviewed: 2026-10-27. Editorially reviewed on 2026-10-27. Next review 2027-10-27. Version 0.2.0. Finmon explains. It does not advise. Not investment, tax or legal advice.