For the study, financing can also calculate with child support.
When child support is not strictly speaking a social benefit in the classical sense. Rather, it is often a payment to compensate for the Tax of the subsistence of children. Concerned regulations (as done long and who receives child support payments) are therefore also reflected in the Income Tax Act.
Secure with government benefits subsistence of children
Child support constitutes State power to help in securing the livelihood of children.
- The beneficiaries are not the children themselves, but usually the parents. In the event that the parents make very little or no maintenance, children can request payment of child benefit to yourself. Another exception is also unknown at residence of parents and orphans.
- For children there from the coming of age only child support if they meet certain requirements.
- Children must be, for example, in education or in their studies, if after the age of 18 years continues to state child benefits are based.
As long as there is child support in study
- How long child benefit is paid even if the study of children, arises from the applicable rules. Child benefit is paid in any case until the completion of the 18th year of the child.
- During the time a school or vocational training or a degree the payment of child benefit in circumstances up to the age of 25 years is carried out. Transitional arrangements (child support payments to 26 to 27 years) apply for birth cohorts 1980-1982.
- A beyond the age of 25. Child benefit payment can be justified by the add-back of paid civil or military services.
The entry into force of the Tax Simplification Act from 2012 has the consequence that there is a significant alleviation of the child support. Child allowance is paid irrespective of income of the child. By 2011, the rule was only while an annual income limit of 8,004 Euro has not been exceeded, there was a child benefit also in the study.