Child benefit for a second degree?

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Since January 1, 2012, the Tax Simplification Act has made significant changes to child benefit. If your child has started a second degree, you can continue to receive child benefit under simplified conditions. Find out more about your requirements here.

Child benefit can continue to be paid during a second degree.
Child benefit can continue to be paid during a second degree. © Thommy_Weiss / Pixelio

Current provisions on child benefit

  • In principle, you can receive child benefit as long as your child is 25 years of age. Has not yet reached the age of 16 and is studying or training.
  • So far, however, you as parents have had to expect the child benefit to be canceled if your child Income from a certain amount earned while studying or having completed a first degree would have.
  • According to the new version of § 32 para. 4 EStG, your own income is no longer taken into account in addition to initial training; in the case of a second degree, the entitlement to child benefit depends on the extent of the part-time work.


Second degree or vocational training

  • Whereas in the past a second degree was the exception, today university students can quickly fall under this definition. For example, those who start a master’s degree after completing their bachelor’s degree are already doing a second degree within the meaning of the law. The same applies to the combination of vocational training with subsequent studies.
  • If your child has started a second degree or is completing a second education, the entitlement to child benefit continues to exist if it is at Part-time job does not exceed the maximum number of 20 hours or if it is a mini job or only temporary temporary work. An employment relationship based on 400 euros is considered a mini job; temporary temporary work is provided if the employment relationship should only last a maximum of 2 months or 50 days per year and this time limit is contractually stipulated in advance became.
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  • The same applies if your child receives training allowance, as this has no effect on child benefit entitlement.

If your child is under 25 years of age still studying, second degree or in the education remember that you will likely still be entitled to child benefit. Due to the new regulation, you no longer have to put up with the annoying obligation to provide proof of income for additional income.

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