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Child benefit: Further education and (full-time) employment

After completion of a first vocational training or studies, the tax consideration of adult children under 25 years of age is generally still possible if the child does not pursue a gainful employment of more than 20 hours per week in addition to the training. Only in the case of initial training does the extent to which the child is gainfully employed in addition to this not matter for the child benefit.

However, further training can also be regarded as part of the initial training (so-called multi-course training), which is closely related in terms of subject matter and time to the previous training. An intention to continue cannot be rejected merely because a written declaration to this effect was not submitted to the F amilienkasse no later than the following month after completion of the previous training period; however, an early declaration of intention may, if necessary, speak in favor of the assumption of uniform initial training.

However, according to current case law, not every job-integrated or job-accompanying training or further training, e.g. to become a specialist, a master craftsman or a master’s degree, leads to the assumption of uniform initial training. Training must continue to be the main activity; as a rule, employment for an indefinite period or employment limited to more than 26 weeks with (almost) full-time employment speaks against this. The overall consideration must include the extent to which the work activity is subordinate to the training measures and is carried out alongside the training.

Child support/court decision

In a recent fiscal court decision, these principles have already been applied to the case of further training to become an administrative specialist. Although the further training did not reach the temporal extent of the (full-time) employment carried out alongside it, the court assumed that the training was in the foreground. This would be supported in particular by the fact that the employer himself has registered the “trainee” for this further training.

The extent to which professional activity is subordinate to training must be examined on a case-by-case basis.