Child benefit and the child’s income

In short: For minor children child benefit is paid regardless of their own income. Even for adult children in first vocational training the former income limit no longer applies, so a small business does not endanger child benefit.

In more detail: For children in a first vocational training or a first degree the family benefits office pays child benefit up to the 25th birthday without an income limit. Other rules apply to children not in training. Profits from a business are therefore no obstacle for pupils and apprentices.

In detail

• Minors: child benefit without checking the child’s own income.
• First training: no income limit if the training is the main activity.
• Second training: here gainful work and income may have limits (the work is considered for a second training).
• Inform the benefits office: report a new business only when asked or when circumstances change.
• Parents’ taxes: child benefit or the child allowance counts for the parents, not for the child.

See also: Basic tax allowance, Health insurance for young founders