Federal Child Support Law

Original Language Title: Bundeskindergeldgesetz

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Federal Child Money Act (BKGG)

Non-official table of contents

BKGG

Date of issue: 11.10.1995

Full quote:

" Federal children's money law in the version of the notice of 28. January 2009 (BGBl. 142, 3177), as last amended by Article 7 of the Law of 16. July 2015 (BGBl. I p. 1202) "

:Recaught by Bek. v. 28.1.2009 I 142, 3177;
last modified by Art. 7 G v. 16.7.2015 I 1202

For details, see the Notes

Footnote

(+ + + text evidence from: 1.1.1996 + + +)
menu
(+ + + For application). cf. § 20 + + +)

The G has been referred to as Article 2 G 611-1-26 v. 11.10.1995 I 1250 (JStG 1996) approved by the Bundestag with the consent of the Bundesrat. It's gem. Art. 41 (7) of this G entered into force on 1.1.1996.

First Section
Services

Non-official Table of Contents

§ 1 Eligible

(1) Child benefit under this Act for its children is given, who is not subject to unlimited tax obligations under § 1 (1) and (2) of the Income Tax Act and also not according to § 1 (3) of the German Income Tax Act (§ 1) of the German Income Tax Act. Income Tax Act is treated as unrestricted taxable and
1.
in a Insurance obligation relationship with the Federal Employment Agency according to the Third Book of Social Code, or insurance-free pursuant to § 28 (1) (1) of the Third Book of the Social Code, or
2.
as development aid worker in the sense of Section 4 (1) (1) of the Development Helpers Act, or as a missionary of the Mission Societies and Societies, which Members or agreement partners of the Evangelical Mission in Hamburg, the working group of Evangelical Missions. V., of the German Catholic Mission Council or of the Working Group of Pfingstlich-charismatic Missions, is active or
3.
one according to § 123a of the Civil Service Law or § 29 of the German Federal Civil Service Act or § 20 of the Staff Regulations Act, exercising activities assigned to a body outside Germany, or
4.
as a spouse or life partner of a member of the force or civil success of a NATO member state, the nationality of an EU/EEA member state and in Germany has a place of residence or habitual residence.
(2) Child benefit for itself is given to who
1.
in Germany has a residence or its habitual residence,
2.
is full orphan or the Stay of his parents does not know and
3.
is not to be considered with another person as a child.
§ 2 (2) and (3) as well as § § 4 and 5 are shall apply accordingly. In the case of § 2 (2), first sentence, No. 3, child benefit is to be paid until the completion of the 25. Year of life.(3) A foreigner not entitled to freedom of movement shall receive child benefit only if he
1.
the right of establishment,
2.
has a residence permit which entitles or has the right to pursue a professional activity, unless the person who is entitled to work has the right to reside in the country of residence. Residence permit has been granted to
a)
according to § 16 or § 17 of the Residence Act,
b)
according to § 18 (2) of the Residence Act, and the approval of the Federal Employment Agency may only be granted for a certain maximum period under the Employment Regulation ,
c)
pursuant to § 23 (1) of the Residence Act because of a war in his home country or in accordance with § § 23a, 24, 25 (3) to (5) of the Residence Act issued
3.
has a residence permit referred to in point 2 (c) and
a)
has been legally, allowed or tolerated in the federal territory for at least three years and
b)
in the territory of the Federal Republic of Germany, current cash benefits are in accordance with the Third Book of the Social Code or parental leave in accordance with

Footnote

(+ + + § 1 (2) sentence 3: For application, see § 20 (4) F. 2006-07-19 + + +) Non-official table of contents

§ 2 Children

(1) As children are also considered
1.
from the person entitled to his household Children of his or her spouse or partner,
2.
Children of care (persons with whom the person entitled is entitled to a family-like, duration-calculated volume) is connected, provided that it has not included it in its household for the purpose of earning, and that the care and care relationship with the parents no longer exists),
3.
of Eligible grandchildren included in his household.
(2) A child who is the 18. Year of age is taken into account when it is
1.
not yet 21. It is not in an employment relationship and is registered as a job seeker with an agency for work in Germany, or
2.
not yet 25. Year of age, and
a)
is trained for a profession or
b)
in a transitional period of no more than four months, between two stages of training or between a training section and the payment of the legal Military or civil service, an activity exempting from a military or civil service as a development worker or as a service provider abroad in accordance with § 14b of the Civil Service Act or the voluntary service pursuant to Section 58b of the Soldatengesetz or the performance of a voluntary service within the meaning of the letter d, or
c)
no vocational training due to lack of training place does not commence or
d)
a voluntary social year or a voluntary ecological year as defined in the Youth Voluntary Service Act or a voluntary ecological year Voluntary service within the meaning of Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 June 2013. December 2013 on the establishment of 'Erasmus +', the Union's programme for education, training, youth and sport, and repealing Decisions No 1719 /2006/EC, No 1720 /2006/EC and No 1298 /2008/EC (OJ L 327, 28.12.2006, p. 50) or any other service abroad within the meaning of § 5 of the Federal Voluntary Service Act or a development-policy voluntary service "weltwärts" within the meaning of the directive of the Federal Ministry for Economic Affairs and Development Cooperation and development of 1. August 2007 (BAnz. 1297) or a volunteer service of all generations within the meaning of § 2 (1a) of the Seventh Book of the Social Code or an International Youth Voluntary Service within the meaning of the Directive of the Federal Ministry for Family Affairs, Senior Citizens, Women and youth of 20. December 2010 (GMBl p. 1778) or a federal voluntary service within the meaning of the Federal Voluntary Service Act
3.
because of physical, mental, or mental disability is unable to maintain itself; a condition is that the disability should be before the completion of the 25.
afterof initial vocational training or initial studies, a child shall be taken into account in the cases referred to in the first subparagraph of sentence 2 only if the child does not pursue gainful employment. A gainful employment with up to 20 hours of regular weekly working time, a training service or a minor employment relationship within the meaning of § § 8 and 8a of the Fourth Book of the Social Code are harmless.(3) In the cases referred to in the first sentence of paragraph 2 (1) or (2) (a) and (b), a child shall become a child,
1.
legal service or civil service, or
2.
voluntarily for the duration of not more than three in place of the statutory basic service
3.)
3.
an activity exempted by the legal protection service or civil service as a development aid worker within the meaning of § 1 (1) (1) (1) (1) (1) of the Development Helpers Act,
for a period of time corresponding to the duration of these services or the activity, at most for the duration of the domestic legal service, in the case of recognised conscientic objectors for war the duration of the domestic legal civil service over the 21. or 25. Year of life. If the statutory defence service or civil service is carried out in a Member State of the European Union or a State to which the Agreement on the European Economic Area applies, the duration of that service shall be the decisive factor. The second sentence of paragraph 2 and the third sentence shall apply accordingly.(4) Children, for whom a person is granted child benefit or a child allowance under the Income Tax Act, shall not be taken into account. This does not apply to children who have been admitted to the household of the claimant in accordance with § 1 or for which he pays the higher maintenance pension if they neither in his household nor in the household of any according to § 62 of the Income Tax Law Beneficiaries are included.(5) Children who do not have a place of residence or their habitual residence in Germany shall not be considered. This shall not apply to beneficiaries pursuant to Section 1 (1) (2) and (3) if they have included the children in their budgets.(6) The Federal Government is empowered to determine by means of a decree law which does not require the consent of the Bundesrat, that a person entitled to work in Germany or otherwise achieves his principal income shall be determined for his or her principal income in Germany. , as far as the average cost of living for children in their country of residence and the benefits comparable to those granted to the child benefit from the average cost of living for children in their country of residence,

Footnote

(+ + + § 2 para. 2 and 3): For application, see § 20 (4) F. 2006-07-19 + + +)
(+ + + § 2 para. 2 sentence 2: For application see Section 20 (5a) F.2009-07-16 + + +)
(+ + + § 2 para. 3: For application see § 20 (4) F. 2006-07-19 and Section 20 (9) F.2013-06-26 + + +)
(+ + + § 2 para. 2 sentence 1 no. 2 (2) (2) (2)). d: For use, see § 20 (5) sentence 5 F. 2014-07-25 + + +) Non-official Table of contents

§ 3 Meeting of several claims

(1) For each child, only one person is granted child benefit, child surcharge and benefits for education and participation.(2) In order to meet the eligibility requirements for a child, the child allowance, the child allowance and the benefits for the education and participation of the person who has included the child in their household shall be granted. If a child has been included in the common household of parents, of a parent and of his spouse or life partner, of foster parents or grandparents, they shall determine each other's beneficiaries. If a provision is not made, the family court shall, upon request, determine the person entitled to it. The person who has a legitimate interest in the performance of the child's money is entitled to apply. If a child lives in the common household of parents and grandparents, the child allowance, the child allowance and the benefits for education and participation are given priority to one parent; they are granted to a grandparent if the parent is did not take priority in writing to the competent authority.(3) If the child is not included in the household of one of the persons who meet the conditions of eligibility, the child benefit shall be paid to the person who pays the child a maintenance pension. If a number of eligible persons are paid to the child, the child benefit is paid to the person who continuously pays the child the highest maintenance pension. If the same high maintenance pension is paid or if none of the beneficiaries pays the child, the persons entitled to the child shall determine who is to receive the child benefit. If a provision is not made, the second sentence of paragraph 2 shall apply accordingly. Non-official table of contents

§ 4 Other benefits for children

(1) Children's allowance is not granted to a child for which one of the following benefits is granted is, or should be, payable if the application is submitted:
1.
Children's allowances from the legal system Accident insurance or child subsidies from statutory pension insurance,
2.
Services for children who are granted outside of Germany and the child benefit or one of the benefits referred to in paragraph 1 above,
3.
Children's benefits granted by an establishment between or above the institution of the State, and comparable to the child allowance.
If a person entitled to an insurance obligation is entitled to the Federal Employment Agency (Bundesagentur für Arbeit) in accordance with the Third Book of Social Code, or if he is insurance-free pursuant to § 28 (1) (1) of the Third Book If he or she is in Germany in a public service or an office, his entitlement to child benefit for a child shall not be excluded in accordance with sentence 1, point 3, with regard to the fact that his/her spouse or A life partner as a civil servant, retirement officer or other servant of the European Communities is entitled to child allowance for the child.(2) Where, in the cases referred to in the first sentence of paragraph 1, the gross amount of the other benefit is less than the child allowance in accordance with § 6, the allowance shall be paid equal to the difference in amount. A difference of less than 5 euros will not be made. Non-official table of contents

§ 5 Start and end of claim

(1) Children's allowance, child allowance and benefits for education and participation shall be granted from the beginning of the month in which the eligibility conditions are met; they shall be granted by the end of the month in which the conditions for eligibility are eliminated.(2) By way of derogation from paragraph 1, in the cases referred to in Article 6a (1) (4), sentence 3, the allowance for children shall not be granted until the month following the date on which the application is submitted, if benefits are provided in accordance with the Second Book of Social Code for the month in which the application is made. have already been provided for children's surcharge. Non-official table of contents

§ 6 Height of children's money

(1) Children's allowance is 188 euros each month for first and second children, and for third children Children 194 euros and for the fourth and each additional child 219 euros each.(2) In the cases referred to in § 1 (2), the child allowance shall be 188 euros per month.(3) For each child who is entitled to child benefit for at least one calendar month in the calendar year 2009, a one-off amount of 100 euros shall be paid for the calendar year 2009. Non-official table of contents

§ 6a Child surcharge

(1) Persons receiving unmarried or non-married persons under this law shall not be married to Partenterte children, who do not yet have the 25. When
1.
they are for these children under this law, or if they are not. according to the X. section of the Income Tax Act, entitlement to child benefit or entitlement to other benefits within the meaning of § 4,
2.
with the exception of the housing allowance and the child's income above income within the meaning of Article 11 (1) sentence 1 of the Second Book of the Social Code of EUR 900 or, if they are single-parent, of EUR 600, amounts according to § 11b of the Second Book Non-compliance with the Social Code,
3.
with the exception of income or property in the sense of § § 11 to 12 of the Second Book of Social Law at most equal to the amount determined for them in accordance with the first sentence of paragraph 4, plus the total child surcharge referred to in paragraph 2,
4.
by the supplement to the child The need for assistance in accordance with § 9 of the Second Book of the Social Code is avoided. In the examination of whether assistance needs to be avoided, the requirements according to § 28 of the Second Book of Social Code remain unconsidered. The same applies to additional requirements in accordance with § § 21 and 23 (2) to (4) of the Second Book of Social Code, if no member of the requirement community has applied for or receives benefits under the Second or Twelfth Book of Social Code or receives all Members of the PR for the period for which a child surcharge is requested shall refrain from using the benefits provided for in the Second or Twelfth Book of Social Code. In this case, Section 46 (2) of the First Book of the Social Code shall not apply. The renunciation can also be explained in relation to the family fund; it informs the institution responsible for the place of residence of the person concerned of the basic insurance for job-seekers about the renunciation.
(2) The children's supplement shall be for each person to be provided. Child taking into account up to 140 Euro per month. The sum of the children's surcharges is the total child surcharge. It is to be approved for six months. Child surcharge shall not be provided for periods prior to the application. § 28 of the Tenth Book of the Social Code shall apply with the proviso that the application is to be obtained without delay after the end of the month in which the rejection or reimbursement of the other benefits has become binding.(3) Child surcharge shall be reduced by the income and property of the child to be taken into account in accordance with § § 11 to 12 of the Second Book of the Social Code, with the exception of the housing allowance. In this case, the child allowance shall not be considered. A right to payment of the child surcharge for a child does not exist for periods in which reasonable efforts have been made to obtain income of the child.(4) In so far as the conditions set out in paragraph 3 are not available, the surcharge shall be granted in full if the parental income to be taken into account in accordance with § § 11 to 12 of the Second Book of the Social Code, with the exception of the housing allowance, or Assets shall not exceed an amount equal to the parental needs to be taken into account in the calculation of the unemployment benefit II or the social allowance. To this end, the needs for accommodation and heating are to be divided up in proportion to the corresponding needs identified in the latest report of the Federal Government on the level of the minimum living conditions of adults and children. Single persons, married couples, life partnerships and children are given. In addition to the cases referred to in paragraph 3, the surcharge shall be reduced in stages even if the parental income or property to be taken into account in accordance with Articles 11 to 12 of the Second Book of the Social Code, with the exception of the housing allowance, shall be: shall exceed the relevant amount referred to in the first sentence. The parental income or property shall be that of the members of the community, with the exception of the income and property of the children living in the household. In so far as the parental income to be taken into account does not consist solely of income from employment, it must be assumed that the excess of the relevant amount referred to in the first sentence shall be caused by the income of the labour force, if not the The sum of the other items of income or of the assets shall exceed that amount. The child surcharge is reduced by EUR 5 per month for 10 euro each, in order to exceed the relevant amount of the monthly income. Other income as well as wealth diminish child surcharge at full height. If the reduction in the number of children to be paid for a number of children is taken into account, it will be taken in the case of the total child surcharge.(4a) (omitted) (5) A right to a child surcharge is not required if the beneficiary declares that he does not wish to claim him for a certain period of time because of the loss of other higher claims linked to it. In such cases, the family fund shall inform the institution responsible for the place of residence of the person concerned of the basic insurance for jobseekers via the declaration. The declaration referred to in the first sentence may be revoked with effect for the future. Non-official table of contents

§ 6b Benefits for education and participation

(1) People receive benefits for education and participation for a child if they for this child under this Act or in accordance with the X. Section of the Income Tax Act, be entitled to child benefit or entitlement to other benefits within the meaning of § 4 and if
1.
the child will live with them in a household and they will receive child surcharge according to § 6a for a child or
2.
in case of residence allowance, and the child for which they receive child benefit are household members to be taken into account.
Sentence 1 shall apply in accordance with the provisions of the Second or Twelfth Book of the Social Code, if the child is a member of the household to be taken into account in the meaning of the first sentence of sentence 1, but not the person entitled to account, and the person entitled to be considered is entitled to benefits under the If the child benefit is disbursed in accordance with § 74 (1) of the Income Tax Act or in accordance with § 48 (1) of the First Book of Social Code, the benefits for education and participation are to be paid to the child or to the person who is subject to the child's support.(2) The performance of education and participation shall be in accordance with the services required to meet the requirements of § 28 (2) to (7) of the Second Book of Social Code. Section 28 (1), second sentence, of the Second Book of the Social Code shall apply accordingly. For the assessment of the services provided for the student support in accordance with § 28 (4) of the Second Book of Social Code, the necessary actual expenses must be taken into account, insofar as they are not accepted by third parties and the Persons entitled to benefit cannot be expected to pay the expenses from their own resources. As a rule, an amount of 5 euros per month shall be deemed to be reasonable own performance. For the communal lunch according to § 28 (6) of the Second Book of the Social Code, an amount of the amount of the additional expenses for each lunch is determined in the amount of the proportion of the individual expenses specified in § 9 of the German Code of Obligations for Obligations. shall be considered. The benefits provided for in the first sentence shall not be considered as income or property within the meaning of this Act. Section 19 (3) of the Second Book of the Social Code does not apply.(2a) Claims for benefits for education and participation shall expire in twelve months from the end of the calendar month in which they have been created.(3) For the provision of services for education and participation, § § 29, 30 and 40 (3) of the Second Book of Social Code shall apply accordingly.

Second section
Organization and procedures

unofficial table of contents

§ 7 Jurisdiction

(1) The Federal Employment Agency (Bundesagentur) (Federal Employment Agency) is conducting this law by professional Federal Ministry of Family Affairs, Senior Citizens, Women and Youth.(2) In the implementation of this law, the Federal Agency shall refer to the name "Familienkasse". (3) By way of derogation from paragraph 1, the Länder shall carry out § 6b as their own matter. Non-official table of contents

§ 7a Data transfer

The institutions of the services according to § 6b and the bearers of the basic insurance for job-seekers all facts necessary for the provision and settlement of the services in accordance with § 6b of this Act and Section 28 of the Second Book of the Social Code. Non-official table of contents

§ 8 Application of funds

(1) The federal agency's expenses for the implementation of this law are borne by the Federal Government.(2) The Federal Government shall provide the Federal Agency with the funds it needs for the payment of the child's money as required.(3) The Federal Government shall reimburse the administrative costs incurred by the Federal Agency from the implementation of this Act in a lump sum agreed between the Federal Government and the Federal Agency.(4) By way of derogation from paragraphs 1 to 3, the countries shall bear the expenditure incurred in respect of the benefits provided for in Article 6b and their implementation. Non-official table of contents

§ 9 Application

(1) Children's allowance and children's allowance are to be applied for in writing. The application is to be submitted to the family insurance fund according to § 13. The application may, in addition to the person entitled, also ask who has a legitimate interest in the performance of the child's money.(2) A child shall complete the 18. In the case of a child benefit, it shall continue to be taken into account when the person or persons entitled to the child benefit indicates that the conditions set out in Article 2 (2) are met. Paragraph 1 shall apply mutatily.(3) The services for education and participation shall be requested in writing at the competent authority. The third sentence of paragraph 1 shall apply accordingly. Non-official table of contents

§ 10 The obligation to provide information

(1) § 60 (1) of the First Book of the Social Code shall also apply to the applicant or the applicant. Eligible children, for the non-permanently separated spouses of the applicant or beneficiaries, and for the other persons in whom the designated children are taken into account. Section 60 (4) of the Second Book of the Social Code shall apply accordingly.(2) Insofar as it is necessary for the implementation of § § 2 and 6a, the respective employer of the persons referred to in these rules shall, at the request of the competent authority, certify the working wage, the withheld taxes, and To issue social contributions.(3) The family coffers may set a reasonable period of time for the fulfilment of the obligation laid down in paragraph 2. Non-official table of contents

§ 11 Child allowance and child surcharge

(1) Children's allowance and children's supplement are monthly is granted.(2) The amounts to be paid are to be rounded off to the euro, to be less than 50 cents downwards, otherwise upwards.(3) § 45 (3) of the Tenth Book of the Social Code does not apply.(4) By way of derogation from § 44 (1) of the Tenth Book of the Social Code, an administrative act which is not illegal is to be withdrawn for the future; it may also be withdrawn in whole or in part for the past. Non-official table of contents

§ 12 Invoice

§ 51 of the First Book of the Social Code applies to the offsetting of a claim for reimbursement of Child benefits and children's surcharge against a subsequent entitlement to child benefit and child allowance of one or more beneficiaries living in the household, as far as the child benefit is concerned, or current child surcharge for a child, which could be taken into account in both. Non-official table of contents

§ 13 Board of Contents

(1) For the receipt of the application and the decisions on the claim, the Family fund (§ 7 (2)), in whose district the person entitled to his residence is resident. If the person entitled does not reside within the scope of this law, the family fund in whose district he/she has his habitual residence is responsible. If the beneficiary does not have a place of residence or a habitual residence within the scope of this Act, the family fund in whose district he or she is in employment is responsible. In the other cases, the Nuremberg Family Fund is responsible.(2) The decisions on the claim shall be taken by the management of the family fund.(3) The Executive Board of the Federal Agency may transfer the decisions concerning the entitlement to child benefit to another family fund for certain districts or groups of beneficiaries.(4) By way of derogation from paragraphs 1 and 2, for the performance of the services referred to in § 6b, the national governments or the bodies responsible for the implementation shall determine the competent authorities responsible for the implementation of the programme. Non-official table of contents

§ 14 notice

If the application for child benefit, child supplement, or services for education and participation is rejected, a request for child benefit is a to be written in writing. The same applies if the child's allowance, child allowance or benefits are withdrawn for education and participation. Unofficial Table Of Contents

§ 15 Legal Path

For disputes under this law, the courts of social jurisdiction are responsible.

Third Section
BußMoney Regulations

Non-Official Table of Contents

§ 16 Irregularities

(1) is contrary to the law, who intentionally or recklessly
1.
is contrary to § 60 (1), first sentence, point 1 or point 3 of the First Book of the Social Code, in conjunction with Section 10 (1), on request, does not specify the facts of the performance or submit evidence customers,
2.
-contrary to § 60 (1), first sentence, point 2 of the First Book of the Social Code, a change in the conditions relating to entitlement to child benefit, child benefit or benefits for Education and participation is significant, not, not correct, not fully or not fully or not timely, or
3.
contrary to § 10 (2) or (3) on request, a (
)
administrative offence can be punished by a fine.(3) § 66 of the Tenth Book of the Social Code shall apply accordingly.(4) Administrative authorities within the meaning of Section 36 (1) (1) of the Code of Administrative Offences are the competent authorities pursuant to Section 409 of the Tax Code in the event of irregularities in the case of the child's money under the X. Section of the Income Tax Act. Managing authorities.

Fourth Section
Transient and Final Provisions

Non-tampering Contents

§ 17 Law of the European Community

To the extent that claims are reserved by German law, nationals of the other Member States of the European Union, refugees and stateless persons shall be subject to the conditions laid down in the Treaty establishing the European Community and the regulations adopted on its basis the same rights. In addition, the provisions of the above regulations remain unaffected. Non-official table of contents

§ 18 Application of the Social Code

As far as this law does not apply an explicit rule, the execution of the Social Code. Non-official table of contents

§ 19 Transitional rules

(1) Is for the repayment and recovery of child benefit and supplement to the child benefit for Persons who are entitled to a minimum income of one year before 1996 are subject to the provisions of § § 10, 11 and 11a in the up to the 31. It was adopted in December 1995.(2) Procedure, which shall be 1. According to the provisions of the Social Code and the Federal Children's Money Act (Bundeskindergeldgesetz), January 1996 is pending in the up to 31. In the light of the provisions of Section 78 of the Income Tax Act, nothing else is to be found in the version in force in December 1995. Non-official table of contents

§ 20 Application specification

(1) § 1, paragraph 3, in the 19. The decision on the right to child benefit for months in the period between 1 December 2006 and December 2006 is in force in cases where a decision on the entitlement to child benefit is granted for months in the period between 1 January 1994 and 18. It has not yet been passed on in December 2006, if it is more favourable to the applicant. In this case, the residence permits according to the Foreigners Act will be equated with the residence permits in accordance with the Residence Act in accordance with the provisions of the provisions of the Residence Act in accordance with the provisions of § 101 of the Residence Act.(2) § 5 (2) of the Federal Children's Money Act, as amended by the announcement of the 23. January 1997 (BGBl. 46) shall last for the calendar year 1997, so that child benefits shall be applied on a post-31 basis. The application may be paid retroactively until July 1997, including in July 1997.(3) In cases where the decision on the amount of the child's entitlement for months in the period between the 1. 1 January 1994 and 31 January 1994 The first sentence of Article 3 (3) of this Act, as amended by the First Law implementing the Spar, Consolidation and Growth Programme of 21 December 1995, has not yet been passed on. December 1993 (BGBl. 2353) § 3, second sentence, sentence 1 and 2 of this Act, in the 23. December 2003.(4) § 1 (2), third sentence, and § 2 (2) and (3), as amended by Article 3 of the Act of 19. July 2006 (BGBl. I p. 1652) is for children, who in the calendar year 2006 the 24. "25 years of age shall be applied in accordance with the conditions laid down in each case" 25. "year of life" 26. "and in the place of the claim" 25. Year of life "the claim" 26. " for children, who in the calendar year 2006 are 25 years old. or 26. § 1 (2) sentence 3 and § 2 (2) and (3) remain in the up to 31 years of age. December 2006. § 1 (2), third sentence, and § 2 (2) and (3), as amended by Article 3 of the Act of 19. July 2006 (BGBl. 1652) shall be applied for the first time to children who, in the calendar year 2007, are due to be given a pre-completion date of 25 years. Children who have suffered physical, mental or mental disabilities are not able to entertain themselves; for children who are due to one of them before the 1. January 2007 in the period from the completion of the 25. Year of life and before the completion of the 27. § 2 (2), first sentence, number 3 shall continue to apply in the up to 31 years of age. December 2006. § 2 (3), first sentence, as amended by Article 3 of the Act of 19. July 2006 (BGBl. I p. 1652) is for children, who in the calendar year 2006 the 24. "over 21 years of age, with the proviso that the information" shall be replaced by " the 21. or 25. In addition, "the indication" of the 21. or 26. In the calendar year 2006, it will be the 25th, 26th anniversary of the year of the year. or 27. § 2 (3) sentence 1 shall continue to apply in the period up to 31 years of age. December 2006.(5) § 2 (2), first sentence, point 2 (d), as amended by Article 2 (8) (a), (aa) of the Law of 16. May 2008 (BGBl. 842) is based on voluntary service within the meaning of Decision No 1719 /2006/EC of the European Parliament and of the Council of 15 June 2001 on voluntary service. November 2006 on the introduction of the Youth in Action programme (OJ C 327, 28.11.2006, p EU No 30), which is before the 1. January 2014, in the period of 1 January 2014. January 2007 to 31 January 2007 December 2013 and on voluntary service "weltwärts" within the meaning of the directive of the Federal Ministry for Economic Cooperation and Development of 1. August 2007 (BAnz. 1297) from 1. 1 January 2008. The provisions of section 2 (2), first sentence, point 2 (d), in the up to 31. May 2008, in relation to the performance of a voluntary social year as defined in the Law on the Promotion of a Voluntary Social Year or a Voluntary Ecological Year, as defined in the Law on the Promotion of a Voluntary Social Year voluntary ecological year also over the 31. May 2008, as far as the voluntary years referred to above are before 1. It was agreed upon or commenced in June 2008 and above the 31. May 2008, and the parties concerned do not agree to apply the provisions of the Youth Voluntary Service Act. Section 2 (2), first sentence, point 2 (d), as amended by Article 13 of the Law of 16. July 2009 (BGBl. I p. 1959) is based on a voluntary service of all generations within the meaning of § 2 (1a) of the Seventh Book of the Social Code from 1. 1 January 2009. Section 2 (2), first sentence, point 2 (d), as amended by Article 9 of the Law of 7. December 2011 (BGBl. I p. 2592) is an International Youth Voluntary Service from 1. January 2011 and on a federal volunteer service from the 3rd 1 May 2011. Section 2 (2), first sentence, point 2, point (d), in the 31. The current version of the European Parliament and Council Regulation (EC) No 1288/2013 of the European Parliament and of the Council of 11 July 2014 is applicable to voluntary services within the meaning of Regulation (EU) No 1288 December 2013 on the establishment of 'Erasmus +', the Union's programme for education, training, youth and sport, and repealing Decisions No 1719 /2006/EC, No 1720 /2006/EC and No 1298 /2008/EC (OJ L 327, 28.12.2006, p. OJ L 347, 20.12.2013, p. 50), which shall apply from 1 January 2013 to 1 January 2014. 1 January 2014.(5a) § 2, second sentence, sentence 2, as amended by Article 13 of the Law of 16. July 2009 (BGBl. I p. 1959) is from 1. 1 January 2010.(6) § 2 (2) sentence 4, as amended by Article 2 (8) of the Law of 16. May 2008 (BGBl. I p. 842) is for the first time from 1. 1 January 2009.(7) § 6a, paragraph 1, point 2, in the 30. In the case of a child surcharge at that time, the version of September 2008 shall continue to apply as long as this is more favourable to applicants and the reference to the child surcharge has not been interrupted.(8) By way of derogation from Section 9 (3), the benefits may be provided in accordance with § 6b of the 1. January to 31. May 2011 be applied to the family fund responsible pursuant to Section 13 (1). The family insurance fund, where the person entitled to power makes the application, shall forward the application to the body determined in accordance with Section 13 (4). Article 77 (7) and (11) sentence 4 of the Second Book of the Social Code shall apply accordingly. § 77 (9) and 11 (1) to (3) of the Second Book of the Social Code shall apply with the proviso that the different service provision shall be up to 31 December 2013. Article 77 (8) of the Second Book of the Social Code shall not be taken into consideration. Services for multi-day class trips pursuant to § 6b (2) sentence 1 in conjunction with Section 28 (2), first sentence, point 2 of the Second Book of the Social Code shall be made for the period of 1 January 2008. January to 31 January May 2011 be provided by cash.(9) § 2 (3) is last up to 31. In these cases, the child shall be subject to the service or to the activity before the 1. The European Commission has started in July 2011. Non-official table of contents

§ 21 Special provision for the tax exemption of a child's minimum subsistency level in the assessment periods 1983 to 1995 by Child benefits

In cases where the decision on the amount of the child's allowance for months in the period between the 1. 1 January 1983 and 31 January 1983 In December 1995, a grant of child benefit, deviating from § § 10 and 11 in the current version, shall only be considered if the income tax is formally valid and with regard to the amount of the child benefit. Children's allowances are not provisionally fixed, and the child's subsisting minimum has not been left under the conditions laid down in § 53 of the Income Tax Act. This is to be proved by the child's eligible for a certificate issued by the competent financial office. Upon presentation of this certificate, the family fund shall have the difference between the fixed income tax and the income tax determined by the tax office, which would have been determined in accordance with § 53 sentence 6 of the Income Tax Act, if: would have been subject to the conditions laid down in § 53 sentence 1 and 2 of the Income Tax Act, as an additional child allowance. Non-official table of contents

§ 22 Report of the Federal Government

The Federal Government shall submit to the German Bundestag until 31 December 2008. A report on the impact of § 6a (child surcharge) and on any further development of this provision, as appropriate, shall be submitted in December 2006.