Family and children

Court ruling: Child benefit entitlement more than six months retrospectively

Court ruling: Child benefit entitlement more than six months retrospectively.  If the child benefit has been set for more than 6 months, it must also be paid out.

Berlin (dpa / tmn) – Parents can receive child benefit for underage children. This is also possible for children of legal age under certain conditions.

Since the beginning of 2018, however, child benefit has only been paid retrospectively for six months after the application was submitted, whereas previously it could be paid retrospectively for a maximum of four years.

The Lower Saxony Finance Court has ruled in two cases that the payment limit of six months does not apply if the child benefit has been set for a longer period in the decision. One case is now before the Federal Fiscal Court (BFH). “Other parents also benefit from this because they can refer directly to the ongoing proceedings,” says Isabel Klocke from the Taxpayers’ Association.

In this specific case, the father submitted a child benefit application for his child to the family benefits office for the period from August 2015 to January 2018 in October 2017. However, the letter did not reach the family benefits office until March 2018. Although the family benefits office set the child benefit for the period from August 2015 onwards, it only paid out the child benefit for the past six months from October 2017. The father filed a lawsuit against this and won. Because the non-payment order is illegal, ruled the judges.

If the child benefit has been set for more than 6 months, it must also be paid out (Ref .: 10 K 141/18). The tax court had already decided this in a parallel case (Az .: 8 K 95/18).

The tax office has appealed against the new ruling to the BFH (Ref .: III R 66/18). “Affected parents should appeal and apply for the proceedings to be suspended if the child benefit is not paid to them,” advises Klocke.