Family and children

Tax Council – judgment: additional payment for child benefit is possible

Summary

Berlin (dpa / tmn) – Under certain conditions, parents can also receive child benefit for children of legal age. Prerequisite: The children are in training. Since the beginning of 2018, however, child benefit has only been paid out retrospectively for […]

Tax Council - judgment: additional payment for child benefit is possible.  Berlin judges ruled: If the child benefit was set for more than 6 months, the new legal situation does not preclude it.

Berlin (dpa / tmn) – Under certain conditions, parents can also receive child benefit for children of legal age. Prerequisite: The children are in training.

Since the beginning of 2018, however, child benefit has only been paid out retrospectively for six months, whereas previously it could be paid retrospectively for a maximum of four years. “A father took legal action against this restriction at the Lower Saxony Finance Court,” explains Isabel Klocke from the Taxpayers’ Association. Other parents may also benefit from the judgment (Ref .: 8 K 95/18).

In December 2017, the father submitted a child benefit application for his child to the family benefits office for the period August 2014 to January 2018. However, the letter did not reach the family benefits office until January 2018. In accordance with the new legal situation, the family benefits office set the child benefit for the period from August 2014 to June 2017 at the coveted amount of around 6,600 euros, but only paid out just under 1,350 euros for the past six months from July to December 2017. The father filed a lawsuit against this.

With success: the non-payment order is illegal, ruled the judges. If the child benefit has been set for more than 6 months, the new legal situation does not preclude it. The tax court has admitted an appeal against the judgment. Affected parents can still invoke the decision if they are not paid the stipulated child benefit.

“In order to avoid arguments, parents should check as soon as possible whether or not they are entitled to child benefit,” advises Klocke. For example, with children up to 25 years of age, the entitlement can arise again if there was an employment or time-out in the meantime and an apprenticeship is now started and the entitlement to child benefit arises again.