In the case of family benefit equalization, child benefit is usually paid during the year. After the end of the calendar year, the tax office checks, as part of an assessment for income tax, whether a child allowance and, in addition, an allowance for the child's care and education or training needs are to be deducted or whether child benefit is to be retained.

However, the allowances are always taken into account when calculating the solidarity surcharge and church tax.

The child allowance can be claimed for children who are related to you as a taxpayer within the first degree.

Under certain conditions, you can also apply for a child allowance for foster children.