Apply for allowances for children aged 18 and over

• Persons under 21 years of age who are unemployed and seeking employment: Your child is not yet 21 years old. They are unemployed and registered as seeking employment with the Agentur für Arbeit (employment agency). • Persons under 25 years of age without a vocational qualification who are undertaking vocational training or voluntary service: Your child is not yet 25 years old. They have not completed vocational training or a degree. They are undertaking vocational training, a degree course, or voluntary service, for example a Freiwilliges Soziales Jahr (FSJ, voluntary social year), or they are in a transition period between such activities lasting no more than 4 months, or because no training place or study place is available. • Persons under 25 years of age with a vocational qualification who are not in employment: Your child is not yet 25 years old. They have completed vocational training or a degree. They work only within the framework of their training, or only in a Minijob (mini-job), or no more than 20 hours per week. • Disability Your child has a disability and is therefore unable to support themselves. The disability occurred before your child turned 25, or before the year 2007 and before your child turned 27. • General requirements service.berlin.de/dienstleistung/325035/ In addition, all requirements that also apply to minor children must be met, see Kinderfreibeträge (child tax allowances) – General information. The age limits of 21 and 25 years can be raised, for example if your child performed Wehrdienst (military service) or Zivildienst (civilian service).

• Application for income tax reduction (Lohnsteuer-Ermäßigung) • Children annex to the application for income tax reduction (Anlage Kinder) • General documents for child tax allowances (Kinderfreibeträge) e.g. school, training, or university certificate

• Income tax return, child annex (Einkommensteuererklärung, Anlage Kind) www.formulare-bfinv.de/ • Application for wage tax reduction (Antrag auf Lohnsteuer-Ermäßigung), child annex (Anlage Kind), and further forms for the wage tax reduction procedure www.berlin.de/sen/finanzen/steuern/downloads/artikel.9936.ph • Annex K (Anlage K) to the application for wage tax reduction (for transfer to step-parents/grandparents) www.formulare-bfinv.de/

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

• FAQ on Kindergeld (child benefit) and Kinderfreibetrag (child tax allowance) (Senatsverwaltung für Finanzen, Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Income tax and wage tax forms (Senatsverwaltung für Finanzen, Senate Department for Finance) www.berlin.de/sen/finanzen/steuern/downloads/artikel.9936.ph

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