When an entitlement to child benefit is increased

Regulations on child benefit can be found in the Income Tax Act and the Federal Child Benefit Act. Under certain circumstances, a right to supplementary benefits can be made if the necessary conditions are fulfilled.

Anyone who wants to apply for child benefit must regularly turn to the appropriate family insurance fund and there make a written request in Germany. Serve as the legal basis for the child benefit both provisions of the Income Tax Act (ITA) and the Federal Child Benefits Act (BKGG). The amount of the amounts to be paid is governed by § 66 paragraph 1 EStG and in § 6 paragraph 1 BKGG: Accordingly, monthly 184 euros are due for the first two children, for the third child 190 Euro to be paid, from the fourth child increases the amount of 215 euros per month. Adequate supporting documents that must be provided to the authority to obtain the benefits, for example, life certificates or birth certificates. A child benefit may expire if it has not been invoked four years after the creation date.

The beneficiaries are the child's parents - in some cases the child may itself be justified if both parents are deceased. Other guardians, for example, wholesale or foster parents may be entitled to the money. Is paid at least until the age of 18 years and a maximum of up to the age of 25 years. Exceptions may apply if were completed during the training or study time of military or civilian service. Special rules apply also for handicapped children.

Since 2005, for low-income families the opportunity to obtain the so-called children's allowance, which is governed by § 6a BKGG. Paragraph 2 of the provision does not specify the amount of assistance to a maximum of 140 Euro fixed - this sum applies to any child who qualifies. In charge of the handling of related claims are also the family coffers of the Federal Employment Agency. Not to be confused with the child benefit is the child allowance: This type of supplementary payment is in § 9, paragraph 5 of the property subsidy law (Federal Housing Grant Act) regulated and is 800 euros per year, if the relevant conditions are met. Prior to 1996, this type of allowance was known as "Baukindergeld".