Training allowance
The training allowance is granted if an adult child, for whom the parents are entitled to child benefit or a child allowance who is housed away from home, is in vocational training.
The tax exemption for the full calendar year is € 924. For each calendar month in which the requirements for granting the tax exemption were not met, the annual tax exemption is reduced by one twelfth. Parents assessed separately can each claim half the amount ( Section 33a (2 ) of the Income Tax Act ).
history
Before January 1, 2012 - for the last time for the 2011 tax year - the above-mentioned amount was reduced by the child's own income and earnings , as far as these exceeded € 1,848 per year (Section 33a of the EStG, old version).
