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Child Tax Allowances (Kinderfreibeträge) - General Information

Kinderfreibeträge - Allgemeine Informationen
Machine translation of the German page, 2026-09-15. The German original is binding.
You can also use this service online

Book an appointment

Book an appointment (service.berlin.de)

Requirements

• Your own child You are the mother or father of the child. The child is • your biological child, or • your adopted child, or • your foster child, with whom you live together as a family. • For children over 18: additional requirements service.berlin.de/dienstleistung/325821/ For children who are 18 years or older, you can only receive the allowances under additional requirements. • For the online application: registration/log-in with the "Elster" portal

Documents you need

• Tax returns (Steuererklärungen) with the Anlage Kind (child annex) possible online, or you can use the form • For the written application: submit the forms you downloaded and printed from the Formularcenter (forms centre) of the Bundesfinanzministerium (Federal Ministry of Finance). Formularcenter > Steuerformulare > Einkommenssteuer > Einkommenssteuer [Jahr] > Anlage Kind [Jahr] • For children over 18 years of age: additional documents service.berlin.de/dienstleistung/325821/ Further documents are required for children aged 18 and over.

Forms

• Tax returns with Anlage Kind (child annex) (Formularcenter (forms center) of the Bundesfinanzministerium (Federal Ministry of Finance)) www.formulare-bfinv.de/ffw/action/invoke.do?id=est

Fees

none

Legal basis

• Einkommensteuergesetz (EStG, Income Tax Act) § 32 www.gesetze-im-internet.de/estg/__32.html • Einkommensteuergesetz (EStG) § 39 www.gesetze-im-internet.de/estg/__39.html

Further information

• FAQ Kindergeld und Kinderfreibetrag [FAQ Child Benefit and Child Tax Allowance] (Senatsverwaltung für Finanzen [Senate Department for Finance]) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Steuerfreibeträge - Übertragung des Kinderfreibetrags [Tax allowances - Transfer of the child tax allowance] (service) service.berlin.de/dienstleistung/325823/ • Kinderfreibeträge - Besonderheiten für Kinder ab 18 Jahren [Child tax allowances - Special rules for children aged 18 and over] (service) service.berlin.de/dienstleistung/325821/

Who is responsible

The Finanzamt (tax office) responsible is the one for your place of residence.

Responsible for you

Choose a location; the appointment itself is booked on the original page.

Original

German original

Service number 325035 · same path as the original: service.berlin.de/dienstleistung/325035/