Child benefit (Kindergeld) is a monthly payment from the family benefits office (Familienkasse) for each child. In 2026, the amount is 259 €/month per child regardless of birth order.
Eligibility and duration
- Up to 18 years without conditions.
- Up to 25 years if the child is in training or studying and not in full-time employment.
- Up to 21 years if the child is registered as unemployed.
Kindergeld vs. child tax allowance (Kinderfreibetrag)?
The tax office automatically compares both benefits and applies the more favourable one. For most families with moderate incomes, Kindergeld is more advantageous. The allowance is more beneficial from an annual income of approx. 70,000 € (single).
Sources: §§ 31, 32 EStG, BKGG, Familienkasse.