Federal Child Benefit Act

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Basic data
Title: Federal Child Benefit Act
Abbreviation: BKGG
Type: Federal law
Scope: Federal Republic of Germany
Legal matter: Social law
References : 85-4
Original version from: October 11, 1995
( BGBl. I p. 1250, 1378 ;
ber. 1996 I p. 714 )
Entry into force on: January 1, 1996
New announcement from: January 28, 2009
( Federal Law Gazette I p. 142 ,
ber.p. 3177 )
Last change by: Art. 9 G of June 29, 2020
( Federal Law Gazette I p. 1512, 1515 )
Effective date of the
last change:
July 1, 2020
(Art. 12 G of June 29, 2020)
GESTA : D063
Please note the note on the applicable legal version.

Federal Child Benefit Act (BKGG) is a federal law that contains the regulations on child benefit in Germany. It applies to those with limited tax liability , while the Income Tax Act ( §§ 31 et seq. And §§ 62 et seq. EStG) applies to those with unlimited tax liability . The Federal Child Benefit Act came into force on January 1, 1996.


The Federal Child Benefit Act consists of four sections. The first section regulates the services in §§ 1 to 6a. Section 7 to 15 of the second section contain provisions on organization and procedures. Section 16 of the third section contains a regulation on fines. In the fourth section, Sections 17 to 22 contain transitional and final provisions .

The Income Tax Act (EStG) is closely interwoven with the BKGG . For example, Paragraph 1 Paragraph 1 Clause 1 BKGG refers to Paragraph 1 Paragraph 1 and 2 EStG for the entitlement to child benefit . In terms of income tax law, children are supported either by the child allowance or by the child benefit. The tax authorities ex officio check which of the two services is better for the taxpayer (so-called cheaper check ). If the child allowance proves to be cheaper, the child benefit will be credited again.

The BKGG also regulates the benefits for education and participation according to § 6b BKGG and the child allowance according to § 6a BKGG.

When the Federal Child Benefit Act is implemented by the family benefits office of the Federal Employment Agency, complaints by the persons concerned must be addressed to the Federal Ministry for Family, Senior Citizens, Women and Youth ( Section 7 (1) BKGG ).

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