What is the definition of a child



1. Civil Law: own descendants.

In multiple legal relationships to them equated any adopted children and foster children.

2. Income and wage tax law (§ 32 I EStG):
(1) children related in the first degree (biological children, adopted children);
(2) foster children.

3. With regard to age, as a rule, people who are not yet 14 years old; then teenagers.

Tax treatment

1. Maintenance expenses: a) As of 1996, normal child support will be taken into account either through an increased child allowance (Section 32 EStG) or a child benefit that is independent of parental income (Sections 62–78 EStG). The Federal Child Benefit Act of October 11, 1995 (Federal Law Gazette I 1250) now only contains provisions for special cases, such as full orphans and people with limited tax liability (limited tax liability).

b) Taxpayers who are entitled to a child allowance are granted a training allowance for expenses related to vocational training for the child (Section 33a II EStG).

c) Expenses for the maintenance and possible vocational training of children for which neither the taxpayer nor any other person is entitled to a child allowance or child benefit are deductible as an extraordinary burden (Section 33a I EStG). This amount is reduced by the income of the child in excess of 624 euros

2. Physical handicap of children: A lump sum for physical handicap not used by the taxpayer's child can be transferred to the taxpayer upon request (Section 33b V EStG).

3. From the income one is for each eligible child Child allowanceof 2,358 euros (4,716 euros in the case of joint assessment), provided that it is cheaper than child benefit. In addition, each parent is granted a childcare allowance of EUR 1,320 (individual assessment) or EUR 2,640 (joint assessment) per year; the amount can be transferred to the other spouse upon request.

4. Furthermore children, insofar as they are to be taken into account according to § 32 III – V EStG, are of importance in the following cases:
(1) for granting the relief amount for single persons (§ 24b EStG);
(2) for the amount of the taxpayers' reasonable burden in the case of extraordinary burdens;
(3) for taxes in which the income tax / wage tax is used as a benchmark tax (especially church tax); in this case, the benchmark tax is the fixed income tax less the child allowance (instead of child benefit);
(4) for the assessment of the home ownership allowance (child allowance) for old cases up to December 31, 2005;
(5) Parental allowance: is granted for children born on or after 1.1.2007. Parental allowance is paid instead of childcare allowance. The grant is for a period of 12 to 14 months immediately after the birth of the child or 10 to 12 months after the end of the maternity protection period. The amount of the parental allowance depends on the parent's net earned income. A minimum parental allowance of 300 euros is paid for parents who were unemployed or unemployed before the birth. As of January 1, 2009, a minimum benefit period of two months must be taken into account for each parent. However, the reference period can be changed once without giving reasons.

5. Activity of children in their parents' business: If all the prerequisites for a real employment relationship are met (effective employment contract, regularly paid, not excessive wages, wage tax deduction, social security obligation), this will also be recognized for tax purposes.

See also family workers.

6. New age limit for children: As of 2007, the age limit for child benefit, the child allowance and the care allowance have changed; instead of the previous 27 years, the age limit of 25 years now applies.