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Transfer – Allowance – Childcare needs – Educational needs – Training needs

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In addition to the child allowance

(2,394 euros per parent), which is intended to ensure that the child’s subsistence minimum is tax-free, an allowance for care and education or training needs of 1,320 euros per parent is eligible. The allowance may be transferred on application to the parent in whose home the child is registered in the case of separated or divorced spouses and in the case of unmarried parents for minor children.


The parent with whom the child is not registered,

may object to the transfer if he/she bears childcare costs or if he/she regularly cares for the child to a not insignificant extent. In the opinion of the tax authorities, a not insignificant amount is typically assumed if there is a court or out-of-court agreement on regular contact at weekends and during the vacations.

The Federal Fiscal Court

has ruled in a recent decision that care is not insignificant if the other parent cares for the child in a – predefined – largely regular care rhythm with an average time share of 10%.

In the case of the judgment, the father of the child had regularly taken care of his two sons in a two-week rhythm on weekends as well as during half of the vacation period. This care arrangement had been agreed with the child’s mother in advance.

The court considered the required uniformity to be ensured, and the care share was also well above 10%. Therefore, the mother could not have the father’s pro rata allowance for care and education or training needs transferred to her.


(Further comments & information on this can be found in our information letter 06/2018 under the item 6.)

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