The request for the payment of arrears of child support worth almost always!
Basically, the family budget is responsible for fixing the child benefit, which is affiliated with the respective Federal Employment Agency. For certain professional groups, such as the case of officials, there is a different arrangement. Whether family allowance is paid or not, is subject to the provisions of the Income Tax Act. Specifically for this purpose of § 32 of the Income Tax Act should be mentioned. To apply for the additional payment of child benefit, there are appropriate forms that lay with the competent family coffers.
Conditions for the payment of child benefit
- Basically, child benefit is paid until the 18th year of the child. From completion of the 18th year, certain conditions must be met before the child benefit will be paid to you.
- If your child is 18 to 21 years old and is it not employed and is also registered with the Employment Agency as unemployed, so you will still receive child benefit.
- Furthermore, you will receive child benefit if your child 18 to 25 years old and is in vocational training, is in a transitional period of a maximum of 4 months, can not begin or continue vocational training for lack of training place, a voluntary social year duty performed, because disability can not take care of himself.
- Even your child's income may not exceed the amount of 7680.00 euros / year.
Fixing of child benefit - own income of the child
- The calculation of your child's income is derived from the proceeds of your child less related expenses of your child. Typical revenue: Gross wages, interest rates, possibly pensions or rental income.
- With the income from an apprenticeship, you can make the employee allowance of 920.00 euros claims when advertising costs do not exceed that amount. Typical advertising costs are at an existing training relationship: trips home - workplace (traveling allowance), cost of books, applications, writing materials, computer acquisition and so on. The resulting travel costs and food costs due attended courses or training you can deduct as a business expense.
- The interest earned by the saver's allowance is deducted from 801,00 Euro. Furthermore, you can deduct the health insurance contributions of the child from its revenue.
It may well be that you, child benefit has been wrongly rejected. In this case, please insert immediately appeal against the rejection of the establishment of a child support. A tax advisor can help you when it comes to child support.