The state relieves parents through child benefit and tax allowances as long as they are obliged to pay maintenance to their children. Information on child benefits can also be directly relevant for students.

Child benefit

After the birth of a child, parents usually apply for child benefit from the relevant family benefits office. It is then automatically paid to the parents until the child reaches the age of majority.

After that, child benefit is paid until the child reaches the age of 24, if the "child" is still at school, studying or completing a recognised voluntary service. This must be proven independently to the family benefits office.

Please note: Students who have already completed a course of study or vocational training may work a maximum of 20 hours a week on a regular basis or have a mini-job without jeopardising their entitlement to child benefits.

A Master's degree programme is part of a standardised initial education if it is coordinated in terms of time and content with the previous Bachelor's degree programme. Anyone completing such a Master's programme can work more than 20 hours a week without jeopardising their entitlement to child benefit. This was decided by the Federal Fiscal Court on 3 September 2015 (case reference: VI R 9/15).

The family benefits office checks whether the entitlement to child benefit continues during a semester of leave.

Please note: Students can apply for child benefit for themselves at the family benefits office if their parents

1. do not submit any application or
2. do not pay maintenance, although they are obliged to do so.

Tax allowances

The so-called family benefit equalisation (in accordance with Section 31 Income Tax Act) states that parents' income is exempt from tax up to the amount of a child's minimum subsistence level. This reduces the financial burden that parents incur as a result of their maintenance obligations. Until the student reaches the age of 25, the tax office automatically checks which of the following two options is more favourable when assessing the parents' income tax:

1. Child benefit + tax-free education allowance for care and education or
2. tax-free child allowance + tax-free allowance for care and education or education + tax-free education allowance