Income limit (child benefit)
The income limit (child benefit) was a regulation in force in Germany until 2012, which excluded the right to child benefit if an adult child had sufficient income of his own. The amount of the limit was based on the basic tax-free allowance and was last in 2010–2011 at € 8,004. If there was no entitlement to child benefit for the full calendar year, the limit was reduced accordingly; Income that fell during these months was not taken into account.
Income included here both income within the meaning of tax law and tax-free payments. Originally, the social security contributions were also included in the income of the child, but on January 11, 2005 the Federal Constitutional Court ruled that this practice violated the principle of equality in Article 3, Paragraph 1 of the Basic Law, so that since then social security contributions are no longer included in the income. This also applied to an eligible child in both statutory and private health and long-term care insurance. However, this decision was not to be applied retrospectively to previous periods. The child's assets were generally not taken into account.
Income also included capital formation benefits . If the child waived the income and remuneration he was entitled to, these were still fictitiously taken into account.
The income and benefits were reduced by the so-called education-related additional requirements, provided that the child does not already as these costs related expenses could argue about because it is not had as a pupil or student taxable income. If the income exceeded the limit, there was no entitlement to child benefit and the entire child benefit that had already been paid for the calendar year had to be repaid.
The limit was abolished in 2012. Since then, children of legal age have been able to earn unlimited earnings. However, after initial training, gainful employment leads to the exclusion of child benefit. Employment with up to 20 hours of regular weekly working hours, a training contract or a marginal employment relationship within the meaning of Sections 8 and 8a of Book Four of the Social Code are harmless.
Individual evidence
- ↑ BVerfG, January 11, 2005, AZ 2 BvR 167/02
- ↑ BFH, November 16, 2006, AZ III R 74/05
- ↑ BFH, December 14, 2006, AZ III R 24/06
- ↑ BFH, November 28, 2006, AZ III R 6/06
- ↑ BFH, January 28, 2004, AZ VIII R 21/02
- ↑ BFH, December 11, 2001, AZ VI R 113/99
- ↑ BFH, March 11, 2003, AZ VIII R 16/02
- ↑ BFH, July 25, 2001, AZ VI R 77/00