Count child
In Germany, when calculating child benefit, a child from another relationship is referred to as a counting child , which is to be taken into account in the case of an entitled person, i.e. to be counted without the latter receiving the child benefit.
The advantage is that the number of children is mathematically set higher and in this case a higher child benefit is paid. Counting an older child for whom another person is receiving child benefit can increase the entitlement to child benefit for a younger child. The children are to be counted according to their age.
The advantage therefore only arises with a corresponding number of children and is limited to a maximum of four children. Since the child tax exemption is constant, there is no benefit from asserting the tax exemption as part of the income tax assessment .
example
A couple has three children together, for which both parents are entitled. The father has an older child from a previous relationship who lives with his mother. Here it is cheaper if the father applies for child benefit. The father does not receive child benefit for the older child, but the mother with whom the child lives; however, the older child is considered as a "counting child":
- older child from previous relationship (no payment - counting child)
- common child 204 euros
- child together 210 euros
- child together 235 euros
The father therefore receives 639 euros in child benefit per month ( Section 66 (1) EStG). If the mother of their children applies for child benefit, the father’s older child is not counted as a counting child and she receives € 618 per month (€ 204 for the first two children and € 210 for the third child).
Maintenance law
A maintenance debtor can (if the person with whom the children live receives child benefit) deduct half of the child benefit from the maintenance amount to be paid for the children. The counting child method also applies here.
Individual evidence
