Child benefits can generally be claimed by individuals who are fully liable to income tax in Germany or who work there and are entitled to child benefits under German law.
Is there an entitlement to child benefits abroad? This article explains the conditions under which an entitlement to child benefits abroad exists and how to apply for it.
Who is entitled to child benefits?
German child benefits are a benefit available to every child whose parent is liable to pay taxes in Germany. This means that at least one parent must work or conduct their own business in this country. Thus, people who currently do not live in Germany can also receive money from this title. When can you claim child benefits if you live abroad?
Child benefits for Germans abroad
For Germans living abroad, it must be distinguished on which legal basis the child benefits are granted – according to the Income Tax Act (EStG) or as a social benefit under the Federal Child Benefit Act (BKGG).
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If the applicant is fully liable to tax in Germany, the child benefits abroad are paid according to the Income Tax Act. However, if the applicant is not fully taxable in Germany, the child benefits are paid as a social benefit under the BKGG.
It should be noted that the application for child benefits abroad under the EStG always takes precedence over the application under the BKGG.
Application for child benefits abroad
The application for child benefits abroad must be submitted in writing to the responsible Family Benefits Office. In cross-border cases (two entitlements to child benefits), the forms “Child Benefit Application (KG 1)”, “Child Annex” and “Foreign Annex (KG 51)” are required.
If you wish to apply for child benefits for a stay abroad, you can also submit an application to the foreign authority at your place of residence. In this case, the two countries will determine among themselves which benefit takes precedence.
Child benefits for cross-border commuters
In a cross-border case, parents in two countries are entitled to child benefits. This is, for example, the case when someone works in Germany and lives in Poland. This mainly affects cross-border commuters.
If there are two entitlements to child benefits abroad, the order must be determined – information on this can be found in Regulation (EC) No. 883/2004 of the EU Member States.
The regulation states that in the case of two different reasons for entitlement to child benefits, such as employment and residence, the country in which the income is earned bears the primary responsibility. In this country, the benefit should be paid in full. If the child benefit in the responsible country is lower, the difference will be paid by the subordinate state as a differential supplement.
How much are child benefits abroad?
Parents can also apply for child benefits if their child lives abroad and is not yet 18 years old. If the child is in education, the benefit can be paid up to the age of 25; the same applies to children with disabilities.
As of January 2025, the child benefit for each child is 255 euros per month – for the first, second, third, and each subsequent child. In previous years, the amount was lower, namely 250 euros per child.
The child tax allowance, i.e., the tax-free amount for children, amounts to a total of 9,600 euros per child in 2025 (of which 6,672 euros for the material subsistence level and 2,928 euros for care, education, and training). The German tax system provides that parents receive either the child benefit or the child tax allowance – the tax office automatically checks which option is more favorable in each case.
Child benefits for studying abroad
As mentioned before, child benefits can be claimed if the child is not yet 25 years old and continues their education. However, doubts arise if the school or university is in another country. In this case, is German child benefit paid abroad?
Regardless of the country in which the child studies, you are entitled to child benefits during studies abroad if you continue to live in Germany or an EU country. However, it is required that it is a recognized and seriously pursued education – such as a full-time study at a university or vocational training.
It should be noted, however, that other additional requirements must be met if the child no longer lives with the applicant. It may turn out that the previously eligible parent can no longer receive child benefits due to the stay abroad, and another parent must do so.
Application for child benefits abroad – use the Taxando app
Most of the formalities related to German child benefits abroad can be handled online via the PREMIUM package. This is definitely the fastest and most convenient way, and with our Taxando tax app, things become even easier.
Maciej Szewczyk
He gained experience as a consultant on IT projects for many international companies. In 2017, he founded the startup taxando GmbH, where he developed the innovative tax app Taxando, which simplifies the filing of annual tax returns.
Maciej Szewczyk combines technological expertise with in-depth knowledge of tax regulations, making him an expert in his field. In his private life, he is a happy husband and father and lives with his family in Berlin.
