Family fund

Logo of the family benefits office of the Federal Employment Agency

The Familienkasse is a German federal tax authority .

organization

In addition to the special offices of the Federal Employment Agency, family funds were set up in the area of the public service of corporations , institutions and foundations under public law . There are a total of 14 family benefits offices run by the Federal Employment Agency and around 8,000 decentralized family benefits offices run by public employers. The family benefits of the Federal Employment Agency are responsible for the child benefit of about 87% of the children in Germany, for 13% of the children the family benefits of the public employers are responsible. The decentralized family benefits for federal employees are to be abolished by 2022, with responsibility being transferred to the Federal Employment Agency or, alternatively, to the Federal Office of Administration . The federal states and municipalities can optionally also hand over responsibility.

According to the State Family Fund Ordinance of North Rhine-Westphalia, the municipalities can transfer the tasks of the State Family Fund to the pension funds as a family fund . Corresponding regulations exist in other federal states, e.g. B. the Family Fund Bavaria South or the Hessian State Family Fund Ordinance.

The family benefits offices act on behalf of the federal finance administration by way of organ lending ; the technical supervision is exercised by the technical supervision department of the Federal Central Tax Office (BZSt) (cf. § 5 para. 1 no. 11 FVG ).

Jurisdiction

Child benefit

The family insurance funds are responsible for the implementation of the family benefits equalization under both the Income Tax Act and the Federal Child Benefit Act and are bound by the technical instructions of the Federal Central Tax Office (EStG) or the Federal Ministry for Family, Seniors, Women and Youth (BKGG). If a family benefits office of a public employer decides not to take care of the family benefits equalization itself, it can transfer the task to a federal or state family benefits office.

claim

Parents or legal guardians are entitled to child benefit for children who are accepted into their household. Furthermore, the applicant's place of residence or habitual residence must be in Germany. Those who do not have their habitual residence or place of residence must be subject to unlimited taxation in the Federal Republic. For foreigners who are neither subject to unlimited taxation nor have their place of residence / habitual residence in Germany, special regulations apply according to the Federal Child Benefit Act .

Child allowance

In addition, the family benefits offices of the Federal Employment Agency are also responsible for calculating and paying out the child allowance in accordance with Section 6a of the Federal Child Benefit Act .

claim

In summary, parents or single parents can apply for their children

less than 25 years old
are not married
live in the same household.

In addition, the monthly income must not exceed the legally stipulated minimum income limit for the child benefit supplement. In addition, the parents' assets and income may not exceed the maximum income limit.

literature

Stefan Bering, Martin Friedenberger: Reform of the family benefits and increase in child benefit and child allowance , NWB Steuer- und Wirtschaftsrecht 5/2017, p. 331.