Read the untranslated law here: http://www.gesetze-im-internet.de/bkgg_1996/BJNR137800995.html
Federal Child Benefit Act (BKGG) BKGG Ausfertigung date: 11.10.1995 full quotation: "federal child benefit act as amended by the notice of January 28, 2009 (BGBl. I p. 142, 3177), most recently by article 7 of the law of 16 July 2015 (BGBl. I p. 1202) is changed" stand: Neugefasst by BEK. v. 28.1.2009 I 142, 3177.
as last amended by article 7 G v. 16.7.2015 I 1202 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from: 1.1.1996 +++) (+++ to the application see section 20 +++) the G as article 2 G 611-1-26 v. 11.10.1995 I 1250 (JStG 1996) by the German Bundestag, with the consent of the Federal Council decided. It is under article 41 paragraph 7 of this G on the had entered into force.
First section Services § 1 shall be eligible (1) child support pursuant to this Act for its children, who according to § 1, clause 1 and 2 of the income tax act is not unlimited tax liability and is not according to section 1, paragraph 3, of the income tax act as fully taxable handled and 1 compared to the Federal Agency for work on the third book of the social code of compulsory insurance or insurance-free according to article 28, paragraph 1 is number 1 of the third book of the social code or 2 as a development worker maintenance in the sense of article 4, paragraph 1. Receives number 1 of the Peace Corps Act or as a missionary of Mission works and societies, the members or agreement partner of the Protestant mission work in Hamburg who are Arbeitsgemeinschaft Evangelical missions e. V., the German of Catholic Mission Council or the Pentecostal charismatic missions Association, operates or 3rd one for section 123a of framework law on civil servants or exerts § 29 of the federal civil servants act or section 20 of the civil servants status act at a facility outside Germany assigned activity or 4 as the spouse or partner of a member of the military or the civilian Entourage of a NATO Member State the nationality of a EU/EEA Member State has and in Germany has his domicile or habitual residence.
(2) child support receives for himself, who 1 in Germany has a domicile or habitual residence, 2. an orphan is or the stay of his parents unaware and mind 3. not with another person as a child.
Article 2, paragraph 2 and 3, as well as the sections 4 and 5 shall apply accordingly. In the case of § 2 paragraph 2 sentence 1 No. 3 granted child support life year maximum up to the age of 25.
(3) a free movement of unauthorized foreigners child receives only if he has 1 a settlement permit, 2. has a residence permit that authorized or entitled has, unless the permit was a to the exercise of gainful employment) granted by section 16 or section 17 of the residence law, b) issued according to § 18 paragraph 2 of the residence law and the consent of the Federal Agency for work shall be issued according to the Employment Ordinance only for a certain period , c) according to article 23 paragraph 1 of stay law because of a war in his own country, or according to §§ 23, 24, 25 paragraph 3 to 5 of the residence Act granted or 3rd one in number has 2 point c residence permit and a) legally, allowed or tolerated in the Federal territory to stop for at least three years and b) entitled employment in the Federal territory is, ongoing cash benefits related to the third book of the social code or parental leave.
Footnote (+++ § 1 para 2 sentence 3: to the application see section 20 para 4 F.-2006-07-19 +++) § 2 children (1) when children are also considered 1 of the entitled person in his household recorded child of his spouse or life partner, 2. foster children (persons, with whom the person entitled through a family-like, calculated on continuous band is connected, unless he has recorded them not for commercial purposes in its budget and no longer exists the OB huts and foster care to their parents) , grandson recorded 3 of the beneficiaries in its budget.
(2) a child who has completed 18 years of age, is taken into account, if it 1 still has not the age 21, is not in an employment relationship and is registered with an agency for work at home as a job seeker or still not the 25 years is at least 2 and a) will be trained for a profession or b) located in a transitional period of not more than four months , that between two training sections or a training section and the completion of statutory military or civilian service, a liberating by the military or civil service job as development workers or a member abroad pursuant to § 14 b of the civil service law or the completion of the voluntary military service according to section 58 b of the soldier law or the completion of a voluntary service within the meaning of the letter d is, or c) a vocational training due to lack of training space can not begin or continue or d) a voluntary social year or a voluntary ecological year within the meaning of the Youth Act willing to or a voluntary service within the meaning of Regulation (EU) No. 1288/2013 of the European Parliament and of the Council of 11 December 2013 to the establishment of "Erasmus +", the program of the Union's education and training, youth and sport, and to repeal decisions No 1719/2006/EC, no 1720/2006/EC and no 1298/2008/EC (OJ L 347 of the 20.12.2013, p. 50) or other service abroad in the meaning of § 5 of the Federal volunteer service act or a development volunteers service "weltwärts" in the sense of the directive of the Federal Ministry for economic cooperation and development by August 1, 2007 (BAnz. 2008 S. 1297) or a voluntary service of all generations in the sense of § 2 paragraph 1a of the seventh book of the social code or an international youth willing service under the directive of the Federal Ministry for family , Seniors, women and youth of the 20th December 2010 (GMBl S. 1778) or a federal voluntary service within the meaning of the Federal volunteer service law, provide or 3 due to physical, intellectual or mental disability is unable to talk. A prerequisite is that the disability before the age of 25 years has occurred.
After completing initial vocational training or an initial course a child in cases of the set is taken into account only 1 number 2, if the child begins to any employment. Work up to 20 hours of regular weekly working time, a training service relationship or a slight employment relationship within the meaning of § § 8 and 8a of the fourth book of the social code are harmless.
(3) in the cases of paragraph 2 sentence 1 number 1 or number 2 is letter a and b a child, the 1st has done the legal basic military service or alternative civilian service or in place of statutory military service voluntarily for a period of not more than three years for military service has committed 2. liberating by the statutory basic military service or alternative civilian service work as a development worker in the sense of § 1, clause 1 of the Peace Corps Act has exercised 3. , for the duration of these services or the activity period, for the duration of the domestic legal basic military service, for recognised conscientious objectors for the duration of the domestic legal civil service at the 21 or 25 years considered. Provided the legal basic military service or alternative civilian service in a Member State of the European Union or a State to which the agreement on the European economic area shall apply, the duration of that service is decisive. Paragraph 2 sentences 2 and 3 shall apply mutatis mutandis.
(4) children, for which another person under the income tax act child support or a child allowance is entitled to, will not be considered. This shall not apply in the case of children, which have been included in the budget of the beneficiaries referred to in § 1, or for which it pays the higher maintenance if they a are recorded qualifying its budget nor in the budget according to § 62 of the income tax act.
(5) children who have neither a resident nor ordinarily resident in Germany, are not taken into account. This applies not to legitimate according to § 1 paragraph 1 number 2 and 3, when they recorded the children in their household.
(6) the Federal Government is authorized by regulation, not the consent of the Federal Council need to determine that for its paragraph 5 sentence 1 referred children to afford child support or is a beneficiary, who is employed or made otherwise its main income in Germany, extent with regard to the average cost of living for children in their country of residence and that there granted offered comparable services the child support.
Footnote (+++ § 2 para 2 u. 3: application cf. § 20 para 4 F.-2006-07-19 +++) (+++ § 2 para 2 sentence 2: application cf. Article 20 para 5a F. 2009-07-16 +++) (+++ § 2 para 3: application cf. § 20 para 4 F.-2006-07-19 and § 20 para 9 F.-2013-06-26 +++) (+++ § 2 para 2 sentence 1 No. 2 alia d: to the application see § 20 para 5 set 5 F.-2014-07-25 +++) meeting several claims (1) for each child are just a person § 3 child support , Child benefit and services for education and participation.
(2) several people meet the eligibility requirements for a child so the child benefit, the child benefit and the benefits of education and participation of those person be granted, took the child in their household. Is a child in the same household by parents, by a parent and whose spouse or life partner, foster parents or grandparents been added, they themselves determine the legitimate. Is a provision is not made, the family court at the request determines the persons entitled. It is eligible to apply, who has a legitimate interest in the performance of the child benefit. A child in the same household by parents and grandparents, living child benefit, the child benefit and the benefits of education and participation are granted primarily a parent; they are granted to a grandparent, if the parent to the competent authority in writing waived his priority.
(3) the child in the home of one of the persons is recorded, that meet the eligibility requirements, child benefit is granted those person pays a maintenance of the child. More eligible persons pay the child support pensions, child benefit is granted those person continuously pays the highest maintenance child. Same high maintenance pensions be paid or none of the beneficiaries will pay the child maintenance, so the beneficiaries themselves determine who should receive the child support. Is a provision is not made, sentence 3 and 4 according to shall apply paragraph 2.
§ 4 other services for children (1) child support shall be granted for a child for which one of the following services is payable or would be payable on submission of the appropriate: 1. child allowances from the statutory accident insurance or children grants from the statutory pension insurance, 2. Services for children who are granted outside of Germany and the child or any of the services referred to in paragraph 1 are comparable , 3. Services for children are provided by an intermediate - or supranational entity and are comparable to the child support.
A beneficiary in an insurance relationship to the federal employment agency is the third book of the social code or it is insurance-free according to § 28 para 1 No. 1 of the third book of the social code or he is in Germany in a public service or official relationship, so his entitlement to child benefit for a child is not excluded 1 paragraph 3 with regard to set, that his spouse or life partner as an official , Retired officials or other staff of the European communities for the child entitled to child allowance.
(2) set is in the cases of paragraph 1 1 point 1 of the gross amount of other performance lower than the child support according to § 6, child support in the amount of the difference is paid. A difference less than 5 euros if not paid.
§ 5 beginning and end of claim (1) child benefit, the child benefit and the benefits of education and participation from the beginning of the month to provided, in which the eligibility requirements are met. they are granted until the end of the month in which the eligibility requirements fall away.
(2) by way of derogation from paragraph 1 set shall in the cases of § 6a paragraph 1 number 4 3 child benefit only from the month following the month of submission, if services have been provided after the second book of the social code for the month in which the application for child benefit has been posted.
§ 6 height of child benefit (1) child benefit is monthly for first and second children 188 euros each, for third children 194 euros and for the fourth and each further child 219 euros each.
(2) in the cases of § 1 paragraph 2, child benefit is 188 euros per month.
(3) for each child, for the calendar year 2009, at least for one calendar month is entitled to child benefit, a one time amount of 100 euros paid for the calendar year 2009.
child benefit (1) people get § 6a according to this law for living in their household unmarried or not verpartnerte children, aged not yet the 25th year of life, a child benefit, if they for these children under this Act or after the X section of the income tax act entitlement to child benefit or entitlement to other benefits within the meaning of article 4 1, 2. with the exception of the Wohngeldes and of the child benefit income within the meaning of § 11 paragraph 1 sentence 1 of the second book of the social code have in height from 900 euros, or if they are a single parent, amounting to 600 euro where amounts pursuant to § do not settle 11 b of the second book of the social code are, have 3 with the exception of the Wohngeldes about income or assets within the meaning of §§ 11-12 of the second book of the social code that set corresponds to a maximum the pursuant to paragraph 4 1 governing them amount plus the total child benefit referred to in paragraph 2 , and 4 by the child benefit means-tested assistance pursuant to § 9 of the second book of the social code is avoided. When assessing whether aid means is avoided, remain the requirements under section 28 of the second book the social law out of consideration. The same applies for additional requirements according to §§ 21 and dispense 23 number 2 to 4 of the second book of social code, if no member of the necessary Community filed for benefits under the second or twelfth book of social law, receives, or all members of the community of need for the period of time for the child benefit is sought on the use of services after the second or twelfth book of the social code. In this case, article 46, paragraph 2 of the first book of the social code shall not apply. The waiver can be explained to the family Fund; They shall inform the place of the residence of the authorised competent institution of the basic provision for jobseekers over the waiver.
(2) the child benefit is monthly for each child to be taken into account up to 140 euros. The sum of the Kinderzuschläge forms the total child benefit. He is to be granted for six months. Child benefit is not provided for periods preceding the application. section 28 of the tenth book of the social code shall apply with the proviso that the application has become immediately after the end of the month, in which binding the rejection or reimbursement of other services, to catch up.
(3) the child benefit is reduced to the income to be taken into account according to §§ 11 to 12 of book II of social law with the exception of Wohngeldes and assets of the child. This remains the child benefit disregarded. There is no entitlement to payment of the Kinderzuschlags for a child for periods where reasonable efforts have been failed to generate income of the child.
(4) the child benefit is granted if the conditions of paragraph 3 are not available in full, if the according to §§ 11 to 12 of book II of social law with the exception of the Wohngeldes to consider parental income or assets does not exceed an amount of parental needs to be taken into account in the calculation of the unemployment benefit II or of social money. The requirements for accommodation and heating in the relationship are to split, which is derived from the requirements corresponding to identified in the last report of the Federal Government on the amount of the subsistence level of adults and children for singles, couples, couples and children. The child benefit is also then gradually reduced except in the cases referred to in paragraph 3, if the according to §§ 11 to 12 of book II of social law with the exception of the Wohngeldes to consider parental income or assets exceed the respectively applicable amount referred to in sentence 1. One of the members of the need for community with the exception of the income and wealth of the children living in the household is as parental income or wealth. As far as not only to consider parental income consists of earnings, is to assume that the exceeding of the respectively applicable amount referred to in sentence 1 is caused by the incomes, if not the total of other income or assets for themselves taken greater than that relevant amount. For 10 euros each, to the monthly incomes exceed the relevant amount, monthly decreases the child benefit to $5. Other income and assets reduce the child benefit in full. Is the reduction of the Kinderzuschlags to be paid for several children into consideration, it is made with the total child benefit.
(4a) (dropped out) (5) a claim child benefit accounts for, if the person entitled has declared to make it valid for a certain period of time due to a loss of other higher claims related. In these cases, the family Fund shall inform the place of the residence of the authorised competent institution of the basic provision for jobseekers on the statement. The declaration pursuant to sentence 1 may be revoked with effect for the future.
paragraph 6 (b) benefits for education and participation (1) persons receiving benefits for education and participation for a child if they for that child under this Act or after the section of the income tax Act are entitled to child benefit or entitlement to other benefits within the meaning of article 4, and if 1 lives the child with them in a household and for a child including child benefit under section 6a or 2.
in the case of the granting of housing benefit you and the child, for which they apply child support, are to consider household members.
Sentence 1 shall apply accordingly if the child, household member but not to strengthen the authorized person within the meaning of sentence 1 number is 2 and the authorized person receives benefits under the second or twelfth book of social law. Is the child allowance paid according to article 74, paragraph 1 of the income tax act or article 48, paragraph 1, of the first book of the social code, the services for education and participation available to the child or the person, granted the child maintenance.
(2) providing services for education and participation correspond to the services to meet the requirements according to § 28 paragraph 2 to 7 of the second book of the social code. Section 28 paragraph 1 sentence 2 of the second book of the social code shall apply mutatis mutandis. For the calculation of benefits for the school transport according to section 28, paragraph 4, of the second book of the social code, the actual expenses are taken into account, as far as not by third parties can be taken over and not be expected of the person entitled to contest the expenses from their own means. Usually an amount of 5 euro is considered reasonable contribution per month. For the community lunch according to § 28 paragraph 6 of the second book of the social code a sum in the amount of equity laid down in § 9 of the rule requirements determination law is taken into account for determining the additional expenditure for each lunch. The services pursuant to sentence 1 are not considered income or assets within the meaning of this Act. Article 19, paragraph 3, of the second book of the social code shall not apply.
(2a) entitlement to benefits for participation in educational and expire twelve months after the end of the calendar month in which they were created.
(3) for the provision of services for education and participation apply §§ 29, according to 30 and 40 (3) of the second book of the social code.
Second section organization and procedures section 7 jurisdiction (1) leading Federal Agency for work (Federal Agency) this law according to professional instructions of the Federal Ministry for family, senior citizens, women and youth through.
(2) the Federal Agency will assume the name "Family Fund" in the implementation of this Act.
(3) by way of derogation from paragraph 1, § 6 countries run b as a matter of their own.
§ 7a data delivery sharing 6 b and the carrier of the basic provision for jobseekers § recipients of services by dealing with all the facts, that are required for the provision and billing of the services according to § 6 b of this Act and § 28 of the second book of the social code.
Article 8 raising the financing (1) the expenses of the Federal Agency for the implementation of this Act is the Federal Government.
(2) the Federal Government of the Federal Agency on-demand provides the means that they needed for the payment of the child benefit.
(3) the Federal Government reimbursed the administrative costs arising from the implementation of this Act the Federal Agency, in a standard amount is agreed between the Federal Government and the Federal Agency.
(4) by way of derogation from paragraphs 1 to 3 the bear the expenses for the services according to § 6B and its implementation.
§ Request (1) the child support and the child benefit are writing to apply for 9. The application should be made at the relevant article 13 family Fund. The application can provide except the owner also who has a legitimate interest in the performance of the child benefit.
(2) an infant turns 18 years of age, so is considered only continue to be entitled to child benefit, if the or the beneficiaries indicates that the requirements of article 2, paragraph 2 are. Paragraph 1 shall apply mutatis mutandis.
(3) the services for education and participation are to apply in writing to the competent body. Paragraph shall apply accordingly 1 sentence 3.
§ 10 accountability paragraph 1 of the first book of the social code (1), section 60 also applies to children considered when applicants or beneficiaries, for not permanently separated spouse of the applicant or owner and are for other people, which children referred to into account. Section 60, paragraph 4, of the second book of the social code shall apply mutatis mutandis.
(2) where it is required for the implementation of § § 2 and 6a, the respective employers of persons referred to in this regulation at the request of the competent authority has to issue a certificate of the labour, the withheld taxes and social security contributions.
(3) the family coffers can set the obligation referred to in paragraph 2 to the fulfilment of the obligation a reasonable time limit.
§ 11 grant of the child benefit and the Kinderzuschlags (1) child benefit and the child benefit will be monthly grants.
(2) to be paid amounts are EUR complete, and 50 cent to below, otherwise upwards.
(3) section 45, paragraph 3, of the tenth book of the social code shall not apply.
(4) an illegal not favourable administrative act is to withdraw by way of derogation from article 44, paragraph 1, of the tenth book social law for the future; It can completely or be withdrawn partially also for the past.
§ 12 setoff § 51 of the first book of the social code applies to set off a claim for reimbursement of child benefit and child benefit for a subsequent right to child benefit and child benefit one or a living with the Erstattungspflichtigen in household community entitled, insofar as ongoing child support or ongoing child benefit for a child, that could be considered both.
Article 13 competent authority (1) for the receipt of the application and the decisions of the right is the family Fund (§ 7 paragraph 2) responsible, in whose district the beneficial owner is resident. The beneficiary is not domiciled within the territorial scope of this Act, the family Fund is responsible in their district, he has his habitual residence. The persons entitled to the territorial scope of this Act has neither a domicile nor a habitual residence, the family Fund is responsible in their district, he is employed. In other cases, the family Fund of Nuremberg is responsible.
(2) the management of the family fund the decisions over the claim.
(3) the Board of Directors of the Federal Agency onto the decisions about the claim an other family Fund for certain districts or groups entitled to child support.
(4) for the services according to § determine 6 (b) by way of derogation from paragraphs 1 and 2 country Governments or those of them commissioned places the authorities responsible for the implementation.
§ 14 notice is the application for child allowance, child benefit or a written opinion to provide services for education and participation is refused. The same applies when deprived of child benefit, child benefit, or services for education and participation.
§ 15 courts for disputes arising under this Act, the courts of the social courts are responsible.
Third section fine provisions § 16 offences (1) any person that who intentionally or recklessly submits 1 contrary to section 60, paragraph 1, sentence 1 number 1 or number 3 of the first book of social code in conjunction with article 10 paragraph 1 upon request, not that specifies performance significant facts or proof documents, 2. contrary to article 60, paragraph 1, sentence 1 one point 2 of the first book of the social code change in relationships , which is significant for entitlement to child benefit, child benefit, or services for education and participation, not, not properly, not fully or not timely inform or 3. contrary to article 10, paragraph 2 or paragraph 3 requested not, incorrectly, incompletely or not in time issuing a certificate.
(2) the offence can be punished with a fine.
(3) § 66 of the tenth book of the social code shall apply mutatis mutandis.
(4) administrative authorities number 1 of the code of administrative offences are administrative authorities according to § 409 of the tax code for tax offences because of the child benefit after the section of the income tax act within the meaning of article 36, paragraph 1.
Fourth section transitional and final provisions article 17 have right the European Community insofar as this Act, claims of Germans are reserved, nationals of other Member States of the European Union, refugees and stateless persons in accordance with the Treaty establishing the European Community and the regulations issued on its basis the same rights. In addition, the provisions of those regulations remain unaffected.
Article 18 is application of the social security code, unless this law makes no express provision, to apply the social security code execution.
Article 19 transitional provisions (1) is for the payment and recovery of child support and supplement to the child benefit for eligible low-income entitlement one year before 1996 significantly, the §§ 10, 11 and 11a in the version applicable up to 31 December 1995 shall apply.
(2) procedures, that are pending on January 1, 1996, will be completed according to the regulations of the social security code and the federal child support law in the version applicable up to 31 December 1995, unless otherwise provided in section 78 of the income tax act.
Article 20 application provision
(1) section is 1 paragraph 3 as amended on 19 December 2006 in cases where a decision on entitlement to child benefit for months has still not definitive in the period between January 1, 1994 and December 18, 2006, to apply, if this is more favourable for the applicant. In this case the residence permits be equated the residence permits according to the Aliens Act according to the residence Act accordance with Fort covered in § 101 of the residence Act.
(2) § 5 paragraph 2 of the federal child benefit act as amended by the notice of 23 January 1997 (Federal Law Gazette I p. 46) is last time for the calendar year 1997 to apply, so that child benefit on a request can be paid retroactively at the most until including July 1997 after 31 December 1997.
(3) in cases in which the decision on the amount of the child benefit claim for months in the period between 1 January 1994 and 31 December 1995 has not yet definitive, is instead of § 3 paragraph 3 sentence 1 of this Act in the version of the first law on the implementation of the savings, consolidation and growth programme of 21 December 1993 (Federal Law Gazette I p. 2353) version applicable § 3, paragraph 2, sentence 1 and 2 of this Act in the on December 23, 2003 to apply.
(4) section 1, paragraph 2, sentence 3 and § 2, paragraph 2 and 3 as amended by article 3 of the law of July 19, 2006 (BGBl. I p. 1652) is for children who completed the 24th year 2006 calendar year, to apply with the proviso that each at the point of indicating "25 years" providing "26th year of life" and the place indicating "25 years", is "26 life year"; for children, 2006 completed the 25 or 26 years of age in the calendar year, § 1, paragraph 2, sentence 3 and § 2, paragraph 2 and 3 still in the version applicable up to 31 December 2006 are to apply. Section 1, paragraph 2, sentence 3 and § 2, paragraph 2 and 3 as amended by article 3 of the law of July 19, 2006 (Federal Law Gazette I p. 1652) shall apply for the first time for children, that 2007 are unable in the calendar year due to a physical, intellectual or mental disability occurred before the age of 25, to talk. for children who life year a physical, intellectual or mental disability are unable because of a prior to January 1, 2007 in the period from the age of 25 years and before the age of 27, to entertain, § 2, paragraph 2, sentence 1 is applying number 3 in the version applicable up to 31 December 2006. § 2 paragraph 3 sentence 1 as amended by article 3 of the law of July 19, 2006 (Federal Law Gazette I p. 1652) is for children, 2006 completed the 24th year in the calendar year, to apply with the proviso that the indication "of the 21 or 25 years" information "about the 21 or 26 years" shall be replaced; for children, 2006 years completed in the calendar year 25, 26 or 27, § 2, paragraph 3, sentence 1 remains in the version applicable up to 31 December 2006 to apply.
(5) article 2, paragraph 2, sentence 1 number 2 letter d in the version of article 2 paragraph 8 letter a double letter aa of the Act of May 16, 2008 (BGBl. I S. 842) 1719/2006/EC of the European Parliament and of the Council of 15 November 2006 establishing the "Youth in action" (OJ program is on voluntary service within the meaning of decision number EU no. L 327 S. 30), which were started before 1st January 2014, in the period from 1 January 2007 to 31 December 2013 and on voluntary service "weltwärts" in the sense of the directive of the Federal Ministry for economic cooperation and development by August 1, 2007 (BAnz. 2008 S. 1297) to apply from 1 January 2008. The provisions of § 2 paragraph 2 sentence 1 number 2 are letter d in force until May 31, 2008 amended to apply based on the completion of a voluntary social year in accordance with the law for the promotion of voluntary social year or a voluntary ecological year within the meaning of the Act for the promotion of a voluntary ecological year even beyond the 31 May 2008 , as far as the above mentioned voluntary years were agreed or started before 1 June 2008 and beyond May 31, 2008 and the parties agree not the application of the provisions of the youth voluntary service act. Article 2, paragraph 2, sentence 1 number 2 letter d as amended by article 13 of the law of July 16, 2009 (BGBl. I S. 1959) paragraph 1a of the seventh book social law from which is on a voluntary service of all generations in the sense of § 2 apply January 1, 2009. § 2 paragraph 2 sentence 1 number 2 letter d as amended by article 9 of the law of December 7, 2011 (Federal Law Gazette I S. 2592) is to apply an international youth willing service from January 1, 2011 and on a federal voluntary service from May 3, 2011. § 2 paragraph 2 sentence 1 number 2 letter d as amended on 31 July 2014 is on voluntary service within the meaning of Regulation (EU) No. 1288/2013 of the European Parliament and of the Council of 11 December 2013 for 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 347 of the 20.12.2013, p. 50), which were started from 1 January 2014, to apply from 1 January 2014.
(5a) section 2 paragraph 2 sentence 2 as amended by article 13 of the law of July 16, 2009 (Federal Law Gazette I p. 1959) shall apply from 1 January 2010.
(6) § 2 paragraph 2 sentence 4 in the version of article 2 paragraph 8 of the law of May 16th, 2008 (Federal Law Gazette I p. 842) shall apply for the first time from January 1, 2009.
(7) Section 6a paragraph is 1 point 2 as amended on 30 September 2008 in cases, where at this time child benefit was involved continue to apply as for the applicants is cheaper and the cover of the Kinderzuschlags was not interrupted.
(8) by way of derogation from article 9, paragraph 3 the services can be requested b according to § 6 from 1 January to 31 May 2011 at the family Fund competent according to § 13 para 1. The family Fund, in which the person entitled to the performance makes the application, forwards the request to the Agency under section 13, paragraph 4. Set of 4 of the second book of the social code shall apply mutatis mutandis article 77 paragraph 7 and 11. Article 77 paragraph 9 and 11 set 1 to 3 of the second book of the social code shall apply with the proviso that the alternative service delivery is carried out until May 31, 2011; This is article 77 paragraph 8 of the second book the social law out of consideration. For multi-day trips according to § 6 b paragraph 2 sentence 1 in conjunction with article 28, paragraph 2, sentence 1 number 2 of the second book of the social code for the period from 1 January until 31 May 2011 by money services.
(9) article 2, paragraph 3 is to apply until 31 December 2018 last time; Condition is in these cases that the child has joined the service or activity before July 1, 2011.
Article 21 special regulation to the tax exemption of the subsistence of a child in the assessment periods 1983 to 1995 by child support in cases where the decision on the amount of the child benefit claim for months in the period between 1 January 1983 and 31 December 1995 has not yet definitive, comes a deviating from the §§ 10 and 11 in the amended approval of child support only , if the income tax set formally final and with regard to the level of child allowance that is not for the time being, has been the subsistence of a child not under the proviso of article 53 of the income tax act tax free leave. This shall be demonstrated by the child benefit authorized by a certificate of the competent tax office. Upon presentation of this certificate, the family Fund has the difference between the fixed income tax and income tax, that set would have been according to § 53 set 6 of the income tax Act, if the conditions would have been according to section 53 sentence 1 and 2 of the income tax Act, than to pay additional child support determined by the IRS.
Section 22 report of the Federal Government, which sets Federal Government the Bundestag until 31 December 2006 a report on the effects of section 6a (child benefit), as well as any necessary further development of thereof before.
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