Child benefit – Vocational training – Tax consultant – Hagen – Holzwickede – Kamen – Lünen
Payments of child allowances and tax allowances for children of full age are possible in particular if they are being trained for a profession and have not yet reached the age of 25.
From the month following completion of vocational training or reaching the age of 25, child benefits and allowances cease to apply.
Vocational training generally ends with the passing of the final examination.
For certain professions, the tax authorities continue to grant child benefits until the end of the legally stipulated training period, regardless of the date of the final examination (in the case of nurses, geriatric nurses and midwives).
The Federal Fiscal Court has confirmed this exemption and extended it generally to those professions for which the training period is specified by a legal regulation. The dispute involved a “state-approved curative education nurse” in Baden-Württemberg.
(Further comments & information on this can be found in our information letter under item 8, issue 03/2018).