As part of the income tax assessment, the tax office checks whether the tax saving from the child allowance is higher than the entitlement to child benefit. Part of this allowance is the allowance for childcare and education or training.
Amount:
- EUR 1,464 if you submit an income tax return alone
- EUR 2,928 if you submit an income tax return together with the other parent
Note: The tax-free allowance is divided equally between the parents. If the parents live separately and a minor child resides with only one parent, the other parent can apply to have half of the tax-free allowance transferred to him or her.
If you do not fulfil the requirements for the whole year, the tax-free allowance will be halved and taken into account on a pro rata basis.
An entry in the electronic wage tax deduction features and therefore inclusion in your monthly pay slip is only made under the same conditions as for the child allowance.