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Child allowance or child benefit: the comparison check

For children there is either ongoing child benefit or the tax child allowance, not both at once. Which is more favorable is checked automatically by the tax office as part of the tax return. With higher income, the allowance can be more advantageous.

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Your chances of getting your money back

The tax office automatically carries out a comparison check: it compares the relief from the child allowance with the child benefit paid out and grants whichever is more favorable for you (§ 31 EStG).
With low to middle income, child benefit is usually more favorable; from a higher income, the allowance can bring more. You do not have to decide; the check happens automatically.

What you should do now

  1. 1

    1. Enter children

    Record the children in the Child annex of your tax return.

  2. 2

    2. Enter child benefit

    State the child benefit received correctly.

  3. 3

    3. Wait for the check

    The tax office automatically compares the allowance and child benefit.

  4. 4

    4. Check the assessment

    Check whether the variant more favorable for you was applied.

How to spot the scam

  • Children are not fully stated in the return.
  • The child benefit received is entered incorrectly.
  • The assessment is not checked against the comparison check.

Frequently asked questions

Do I get child benefit and the child allowance together?

No. There is either ongoing child benefit or the tax relief from the child allowance. The tax office automatically checks what is more favorable for you and offsets the child benefit already received (§ 31 EStG).

From when is the child allowance worthwhile?

Tendentially with higher taxable income, because then the tax saving from the allowance can exceed the child benefit. With low to middle income, child benefit is usually more favorable. The exact threshold results from the calculation.

Do I have to apply for the comparison check?

No, it happens automatically as part of the tax assessment when you state the children in the Child annex. Enter the children and the child benefit received correctly so the tax office can compare properly.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.