Child additives
In addition to child benefit and child allowances, there are a number of other child-related tax benefits in the Income Tax Act and in the Home Ownership Allowance Act; these are also called child additives .
The prerequisite is that the taxpayer receives child benefit or a child allowance for a child to be considered.
Legal regulations in Germany
Income Tax Act
- Deduction of childcare costs (formerly Section 4f EStG)
- Deduction of school fees as special expenses ( Section 10 (1) No. 9 EStG)
- Relief amount for single parents ( § 24b EStG)
- Reduction of the percentage of the reasonable burden in the case of extraordinary burdens ( Section 33 (3) EStG)
- Expenses for household help ( household-related service , formerly Section 33a (3) No. 1 b and No. 2 EStG)
- Exemption for special training needs ( Section 33a (2) EStG)
- Transfer of the lump sum for disabled persons or survivors to which the child is entitled ( Section 33b (5) EStG)
- Construction child benefit ( § 34f EStG)
- Assessment of ( solidarity surcharge and church tax ) taking into account the child tax allowance, even if you are entitled to child benefit ( Section 51a EStG)
- Child allowance according to the Retirement Assets Act ( § 85 EStG)
The Federal Constitutional Court (BVerfG) has the regulations as they were previously for the deduction of childcare costs due to gainful employment in Section 33c Paragraphs 1 to 4 EStG and for the household allowance in Section 32 Paragraph 3 and Paragraph 4 EStG 1984 (later Section 32 Paragraph 7 EStG) were declared unconstitutional.
The BVerfG has also declared the reduction of the income tax exemption for employment-related childcare costs for single parents by a reasonable burden under Section 33 (3) EStG to be unconstitutional; but also see the relevant section in the article "Childcare costs" .
Homeownership Allowance Act
- Child allowance for home ownership ( Section 9 (5) EigZulG)
