Apply for Kindergeld (child benefit)
Familienkasse · €259 per child per month
In 2026, under § 66 EStG, Kindergeld (child benefit) is €259 a month for each child – with no scaling according to the number of children. The competent body is the Familienkasse (Family Benefits Office) of the Federal Employment Agency; for public-sector employees, in some cases their own payroll office.
The costliest point is not the amount but a deadline. § 70 Abs. 1 Satz 2 EStG provides: ‘Payment of determined Kindergeld is made retrospectively only for the last six months before the start of the month in which the application for Kindergeld was received.’ Anyone who applies only a year after the birth loses the first six months – more than €1,500.
Note the wording: what is limited is the payment, not the determination. The entitlement can therefore be established further back, but only six months are actually paid out.
The second common loss concerns older children. Under § 32 Abs. 4 EStG, a child counts up to their 25th birthday, as long as they are being trained for an occupation. After completing a first vocational training or a first degree, however, only if they ‘do not engage in economic activity’ – what remains permitted is up to 20 hours a week, a training relationship or marginal employment.
