Child allowance
The child allowance in Germany is an allowance for people who look after one or more children.
According to the Eigenheimzulagengesetz
The child allowance was in § 9 para. 5 homeowner law regulated and replaced since 1 January 1996, the Baukindergeld . So could builders or purchasers of residential property that a claim to the home owner have for each child for which they one in the funding period child allowance or child benefit given to applicants a year (for the duration of the basic grant) a child allowance of 800 €. Prerequisite: the child belongs to the common domestic household or has belonged to it. In 2005 the home owner's allowance was abolished without replacement.
According to the income tax law
Statutory accident insurance
According to Section 583 of the Reich Insurance Code, the child allowance was an additional benefit that seriously injured persons who were entitled to an injury pension received. Child allowance was paid up to the age of 18, possibly beyond that. The child allowance was 10 percent of the injury pension, but the child allowance and injury pension could not be higher than 85 percent of annual earnings . In contrast to the injury pension itself, the child allowance did not adapt to the pension development. Child allowance was paid at least up to the amount of the child allowance if an entitlement would have existed without the child allowance.
The child allowance expired on January 1, 1984 and was only paid for children who were born before that date. Due to the transitional regulation of Section 217 (3) SGB VII, child allowance is still paid today if an entitlement existed on January 1, 1997.
See also
- Child additives
- Child benefit (Germany), family allowance (Austria)
- Child allowance
- Childcare Allowance , Austria
- Family allowance , Switzerland
Web links
- Child allowance , beruferkammer.at
- Child allowance , elternweb.at
