Federal Child Money Act (BKGG)

Unofficial table of contents

BKGG

Date of completion: 11.10.1995

Full quote:

" Federal Child Money Act, as amended by the Notice of 28 January 2009 (BGBl. I p. 142, 3177), most recently by Article 7 of the Law of 16 July 2015 (BGBl. I p. 1202)

Status:	New by Bek. v. 28.1.2009 I 142, 3177;
	Last amended by Art. 7 G v. 16.7.2015 I 1202

For more details, please refer to the menu under Notes

Footnote

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

  

The G was decided as Article 2 G 611-1-26 v. 11.10.1995 I 1250 (JStG 1996) of the Bundestag with the consent of the Bundesrat. It's gem. Article 41 (7) of this Act entered into force on 1 January 1996.

First section
Benefits

Unofficial table of contents

§ 1 Beneficiaries

(1) Child benefit under this law for his children is given, who according to § 1 (1) and (2) of the Income Tax Act is not unlimited taxable and also not according to § 1 paragraph 3 of the Income Tax Act as unrestricted taxable , and

1.

is subject to an insurance obligation relationship with the Federal Employment Agency in accordance with the Third Book of Social Code or is without insurance pursuant to § 28 (1) (1) of the Third Book of the Social Code, or

2.

as aid for development assistance within the meaning of Section 4 (1) (1) of the Development Helpers Act, or as a missionary of the Mission Societies and Societies, the members or agreement partners of the Evangelical Mission Societies Hamburg, the working group of Evangelical missions e. V., of the German Catholic Mission Council or of the Working Group of Pfingstlich-charismatic Missions, is or

3.

an activity assigned to a body outside Germany pursuant to § 123a of the Civil Service Law or § 29 of the Federal Civil Service Act or § 20 of the Staff Regulations Act or Act

4.

As a spouse or partner of a member of the force or civil success of a NATO Member State, the nationality of an EU/EEA Member State and his/her residence or habitual residence in Germany are of the nationality of an EU/EEA Member State.

(2) receives child benefit for itself, who

1.

has a place of residence or habitual residence in Germany,

2.

Full orphan is or does not know the stay of his parents and

3.

does not have to be taken into account with another person as a child.

§ 2 (2) and (3) as well as § § 4 and 5 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. (3) A foreigner not entitled to freedom of movement shall receive child benefit only if he/she

1.

has a settlement permit,

2.

has a residence permit which entitles or has the right to pursue an employment, unless the residence permit has been granted

a)

in accordance with § 16 or § 17 of the Residence Act,

b)

in accordance with Article 18 (2) of the Residence Act, and the consent of the Federal Employment Agency may be granted only for a given maximum period under the Employment Regulation,

c)

in accordance with Article 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

or

3.

a residence permit referred to in point 2 (c), and

a)

has been lawfully, permitted or condoned in the federal territory for at least three years, and

b)

in the territory of the Federal Republic of Germany, current cash benefits in accordance with the Third Book of Social Code or parental leave shall be taken into account.

Footnote

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

§ 2 Children

(1) As children are also taken into account

1.

children of his or her spouse or partner who have been accepted by the person concerned,

2.

Caring children (persons with whom the person entitled is linked by a family-like, permanently calculated band, provided that he has not included them in his household for the purpose of employment, and that the relationship with the parents is no longer the same as that of the parents; ),

3.

Grandchildren included in his household by the authorized person.

(2) A child who is the 18. Year of age shall be taken into account when it is

1.

not yet the 21. is completed, is not in an employment relationship and is registered as a job seeker with an agency for work in Germany, or

2.

not the 25. has been completed and has been completed

a)

is trained for a profession, or

b)

is situated in a transitional period of not more than four months, between two stages of training or between a training section and the payment of a legal service or civil service, a duty free from the duty of defence or civil service. Work as a development worker or as a service provider abroad pursuant to Section 14b of the Civil Service Act or the voluntary service pursuant to Section 58b of the Soldatengesetz (Soldatengesetz) or the performance of a voluntary service in the sense of the (d), or

c)

vocational training cannot start or continue in the absence of training places, or

d)

a voluntary social year or a voluntary ecological year as defined in the Youth Voluntary Service Act 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 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 145, 31.5.2001, 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 volunteer service within the meaning of the Federal Voluntary Service Act (Bundesvoluntary Service Act), or

3.

because of physical, mental or mental disabilities, is unable to entertain themselves; the condition is that the disability should be completed before the 25. Year of life has occurred.

After completion of initial vocational training or initial studies, a child shall be taken into account in the cases referred to in sentence 1 (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 Social Code are harmless. (3) In the In cases referred to in the first sentence of paragraph 2, point 1 or point 2 (a) and (b), a child shall be:

1.

the legal protection service or civil service, or

2.

has voluntarily committed itself to military service for the duration of not more than three years in place of the statutory basic service, or

3.

has exercised an activity as a development aid worker within the meaning of Article 1 (1) of the Development Helpers Act, which has been exempted from the legal defence service or civil service;

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, with recognised conscientic objectors for 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 provisions of the second sentence of paragraph 2 and 3 shall apply accordingly. (4) Children, for whom a person other than the income tax act is granted child benefit or a child allowance, 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 (5) Children who do not have a place of residence or their habitual residence in Germany are not taken into account. This does not apply to beneficiaries pursuant to § 1 (1) (2) and (3) if they have included the children in their household. (6) The Federal Government is authorized to do so by means of a decree law which does not require the consent of the Federal Council. determine that a person entitled to work in Germany or who otherwise earnees his principal income shall, in respect of the children referred to in the first sentence of paragraph 5, be entitled in whole or in part to children ' s allowances, in so far as this is in accordance with Average cost of living for children in their country of residence and the average cost of living in their country of residence comparable to the benefits of the child's allowance.

Footnote

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

§ 3 Meeting of several claims

(1) For each child, only one person is granted child benefit, children's allowance and benefits for education and participation. (2) For a child, a number of persons meet the conditions of eligibility, so the child benefit, the child allowance and the benefits will be provided. for the education and participation of the person who has included the child in their household. 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, at the request of the person concerned, determine the case. 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 (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 that person who is the child of the child is paying 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 does not pay the child to 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. Unofficial table of contents

§ 4 Other services for children

(1) Child benefit is not granted for a child for which one of the following benefits is to be paid or if the application is to be paid:

1.

Children's allowances from statutory accident insurance or child subsidies from statutory pension insurance,

2.

benefits for children granted outside Germany and comparable to the child benefit or to one of the benefits referred to in paragraph 1 above,

3.

Benefits for children granted by an intermediate or superstate institution and comparable to child benefit.

If a person is entitled to an insurance obligation to the Federal Employment Agency in accordance with the Third Book of the Social Code, or if he is an insurance-free person in accordance with Section 28 (1) (1) of the Third Book of the Social Code, or 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 life partner is a civil servant, retired civil servant, or Other servant of the European Communities for the child Child allowance. (2) If, in the cases referred to in the first sentence of paragraph 1, the amount of the gross amount of the other benefit is less than the child benefit in accordance with § 6, the allowance shall be paid in the amount of the difference. A difference of less than 5 euros will not be made. Unofficial table of contents

§ 5 Start and End of Claim

(1) Children's allowance, children's 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 eligibility conditions are met (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 be granted only from the month following the month on which the application is submitted, if benefits are provided in accordance with the Second Book of the Social Code for the month in which: the application for child surcharge has already been submitted. Unofficial table of contents

§ 6 Height of the child's money

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

§ 6a Child surcharge

(1) Persons receiving unmarried or unmarried children living in their household who are not yet in the 25 years of age shall be subject to the law in question. have been completed, a child surcharge, if

1.

they are entitled to receive child benefit or entitlement to other benefits within the meaning of § 4 for these children under this law or in accordance with the X Section of the Income Tax Law,

2.

with the exception of the housing and the child's income above income within the meaning of the first sentence of Article 11 (1) of the Second Book of Social Code of EUR 900, or, if they are single-parent, EUR 600, amounts according to § 11b of the The second book of the Social Code is not to be dislocated,

3.

with the exception of the residence allowance, they have income or property within the meaning of Sections 11 to 12 of the Second Book of Social Code, which shall not exceed the amount applicable to them under the first sentence of paragraph 4, plus the total child surcharge referred to in paragraph 2 , and

4.

The children's supplement to help in accordance with § 9 of the Second Book of the Social Code is to be 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 or Members of the PR for the period for which the child surcharge is requested shall refrain from using the benefits provided for in the Second or Twelfth Book of Social Code. In this case, § 46 (2) of the First Book of the Social Code shall not apply. The waiver may also be declared to the family fund, which shall inform the institution responsible for the place of residence of the person concerned of the basic security for job-seekers about the renunciation.

(2) Children's allowance for each child to be taken into account shall be 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 collected immediately after the end of the month in which the rejection or reimbursement of the other benefits has become binding. (3) The child surcharge is 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 value. In this case, the child allowance shall not be considered. A right to payment of the child surcharge for a child shall not exist for periods in which reasonable efforts have been made to obtain the income of the child. (4) The child surcharge shall, in so far as the conditions set out in paragraph 3 are not met, become a child's surcharge. in full, if the parental income or property 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, amounts to an amount equivalent to that in the calculation of the unemployment benefit II or the social cost of parental needs to be taken into account. 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 the relevant 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 and wealth diminish child surcharge at full height. If the reduction in the number of children to be paid for a number of children is considered, it will be made in the case of the total child surcharge. (4a) (omitted) (5) A claim for child surcharge shall be dispensed with if the person entitled to the child allowance declares that he/she is responsible for a particular child surcharge. Not to claim period due to loss of other higher claims associated with 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. Unofficial table of contents

§ 6b Benefits for education and participation

(1) Persons shall receive benefits for education and participation for a child if they are entitled to receive child benefit or entitlement to other benefits within the meaning of § 4 for this child under this Act or under the X Section of the Income Tax Law and if

1.

the child is living with them in a household and they receive child surcharge according to § 6a for a child, or

2.

in the case of residence allowance, they and the child for which they receive child benefit are household members to be taken into account.

The first sentence shall apply if the child is a member of the household to be taken into account, but not the authorized person, within the meaning of the first sentence of sentence 1, and the person entitled to the right relates to benefits under the Second or Twelfth Book of the Social Code. If the child benefit is disbursed in accordance with § 74 (1) of the Income Tax Law 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 dependent on the child. (2) Benefits for education and participation are 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. . The benefits provided for in the first sentence shall not be considered as income or property within the meaning of this Act. § 19 (3) of the Second Book of the Social Code does not apply. (2a) Claims for benefits for education and participation expire in twelve months after the end of the calendar month in which they were created. (3) For the provision of the benefits for education and participation, § § 29, 30 and 40 (3) of the Second Book of the Social Code apply accordingly.

Second section
Organisation and procedures

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§ 7 Jurisdiction

(1) The Federal Employment Agency (Bundesagentur für Arbeit) carries out this law in accordance with the technical instructions of the Federal Ministry for Family Affairs, Senior Citizens, Women and Youth. (2) The Federal Agency shall, in the implementation of this Act, name the name of the Federal Agency for the purposes of the Federal Employment Agency. (3) By way of derogation from paragraph 1, the Länder shall carry out § 6b as their own matter. Unofficial table of contents

§ 7a Data transfer

The institutions of the services referred to in § 6b and the institutions of the basic insurance for jobseekers shall communicate all the facts relating to the provision and settlement of the services provided for in § 6b of this Act and Section 28 of the Second Book of the Social Code are required. Unofficial table of contents

Section 8 Application of appropriations

(1) The expenses of the Federal Agency for the implementation of this law are borne by the Federal Government. (2) The Federal Agency 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 costs of the Federal Agency for the payment of the child's money. Administrative costs incurred by the Federal Agency from the implementation of this law, in a lump sum agreed between the Federal Government and the Federal Agency. (4) By way of derogation from paragraphs 1 to 3, the Länder shall bear the expenditure for the services referred to in § 6b and their implementation. Unofficial table of contents

§ 9 Application

(1) The child allowance and the children's allowance shall be requested in writing. The application is to be submitted to the family insurance fund according to § 13. In addition to the beneficiary, the application may also provide the person who has a legitimate interest in the performance of the child's money. (2) A child shall complete the 18. In the case of child benefit, it shall continue to be taken into account when the person or persons entitled to the child's benefit indicates that the conditions set out in Article 2 (2) are met. Paragraph 1 shall apply accordingly. (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. Unofficial table of contents

§ 10 The obligation to provide information

(1) § 60 (1) of the First Book of the Social Code also applies to the children taken into account by the applicant or the person concerned, for the non-permanently separated spouses of the applicant or the person concerned and for the other persons, where the designated children are taken into account. § 60 (4) of the Second Book of the Social Code applies accordingly. (2) Insofar as it is necessary for the implementation of § § 2 and 6a, the respective employer of the persons referred to in these regulations has, at the request of the competent authority, a (3) The family coffers may set a reasonable period of time for the fulfilment of the obligation to fulfil the obligation laid down in paragraph 2. Unofficial table of contents

Section 11 Granting of children's allowances and children's allowances

(1) The child allowance and the child allowance are granted monthly. (2) The amounts to be paid are to be rounded off to the euro, to be less than 50 cents, otherwise to the top. (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, illegal non-beneficiary administrative acts shall be withdrawn for the future; it may also be withdrawn in whole or in part for the past. Unofficial table of contents

§ 12 Invoice

Section 51 of the First Book of the Social Code applies to the offsetting of a claim for reimbursement of child benefit and child surcharge against a later claim for child benefit and child surcharge of one or one with the reimbursed person in the book In so far as the child benefit or the child's surcharge is running for a child, which could be taken into account in the case of both, the household community shall be entitled to the following: Unofficial table of contents

Section 13 Permanent position

(1) For the acceptance of the application and the decisions on the claim, the family fund (§ 7 paragraph 2) is responsible, in the district of which the person entitled to his residence has his residence. 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 make the decisions for certain districts or groups of persons entitled to (4) By way of derogation from paragraphs 1 and 2, the national governments or the bodies responsible for the implementation of the services in accordance with § 6b shall determine the competent authorities responsible for the implementation of the child benefit. Authorities. Unofficial table of contents

Section 14

If the application for child benefit, child surcharge or services for education and participation is rejected, a written communication is to be issued. The same applies if child benefit, child surcharge or benefits for education and participation are withdrawn. Unofficial table of contents

§ 15 Legal Way

Disputes under this law shall be subject to the courts of the social jurisdiction.

Third Section
Fines

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§ 16 Administrative Offences

(1) Administrative offences are those who are intentional or reckless

1.

Contrary to Article 60 (1), first sentence, point 1 or point 3 of the First Book of the Social Code, in conjunction with Article 10 (1), on request, it does not specify the facts of the performance or submit evidence to the evidence of evidence,

2.

Contrary to § 60 (1), first sentence, point 2 of the First Book of the Social Code, a change in the conditions which is significant for entitlement to child benefit, child allowance or benefits for education and participation is not, not correct, not correct fully or not in a timely manner, or

3.

Contrary to § 10 (2) or (3) on request, a certificate shall not be issued, not correct, in full or in time.

(2) The administrative offence can be punished with a fine. (3) § 66 of the Tenth Book of Social Code applies accordingly. (4) Administrative authorities within the meaning of Section 36 (1) (1) of the Code of Administrative Offences are those pursuant to § 409 of the Code of Administrative Offences. Tax order in case of irregularities due to the child's money according to the X. Section of the Income Tax Act.

Fourth Section
Transitional and final provisions

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§ 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 European Community, and the members of the European Union Regulations adopted on the basis of the same rights. In addition, the provisions of the above regulations remain unaffected. Unofficial table of contents

Section 18 Application of the Social Code

To the extent that this law does not apply explicitly, the Social Code shall be applied in the execution of the Act. Unofficial table of contents

Section 19 Transitional provisions

(1) In the case of the repayment and recovery of child benefit and the supplement to the child benefit for beneficiaries with a low income of one year before 1996, § § 10, 11 and 11a shall be applicable in the version valid until 31 December 1995. Application. (2) Procedures which are pending on 1 January 1996 shall be brought to an end in accordance with the provisions of the Social Code and the Federal Children's Money Act in the version valid until 31 December 1995, in so far as the provisions of Section 78 of the Income Tax Act is not intended to be otherwise. Unofficial table of contents

§ 20 Application

(1) § 1 (3) of the version in force on 19 December 2006 is in cases where a decision on the entitlement to child benefit for months between 1 January 1994 and 18 December 2006 has not yet been passed. , if this is more favourable to the applicant. In this case, the residence permits according to the Foreigners Act will be treated in accordance with the provisions of the Residence Act in accordance with the provisions of the Residence Act in § 101 of the Residence Act. (2) § 5 (2) of the Residence Act Federal Child Money Act, as amended by the Notice of 23 January 1997 (BGBl. 46) shall last for the calendar year 1997, so that child benefit can be paid retroactively to a request made after 31 December 1997, retroactively until, including July 1997. (3) In cases where the decision on the amount of the child's entitlement to the child for months in the period between 1 January 1994 and 31 December 1995 has not yet been passed, is replaced by the first sentence of Section 3 (3) of this Act, as amended by the First Act of Implementation The programme of saving, consolidation and growth of 21 December 1993 (BGBl. (4) § 1 (2) sentence 3 and § 2 (2) and (3) as amended by Article 3 of the Law 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) shall continue to be applied in the version valid until 31 December 2006. § 1 (2), third sentence, and § 2 (2) and (3), as amended by Article 3 of the Law 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 unable to entertain themselves; for children who are due to take part in the period prior to 1 January 2007 in the period from the completion of the 25 years of age. Year of life and before the completion of the 27. § 2 (2), first sentence, point 3 shall continue to be applied in the version valid until 31 December 2006. § 2, paragraph 3, sentence 1, as amended by Article 3 of the Law 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. (5) § 2 (2), first sentence, point 2 (d), as amended by Article 2 (8) (a) (aa) of the Law of the 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 November 2006 establishing the 'Youth in Action' programme (OJ L 327, 22.12.2006, p. EU No 30), which were started before 1 January 2014, between 1 January 2007 and 31 December 2013 and on voluntary services "weltwärts" within the meaning of the directive of the Federal Ministry for Economic Cooperation and Development of 1 August 2007 (BAnz. 1297), from 1 January 2008. The provisions of Section 2 (2), first sentence, point 2 (d) in the version valid until 31 May 2008 are based on the performance of a voluntary social year within the meaning of the Law on the Promotion of a Voluntary Social Year or a voluntary social year. Voluntary ecological year as defined in the Law for the Promotion of a Voluntary Ecological Year beyond 31 May 2008, to the extent that the voluntary years referred to above are agreed or started before 1 June 2008 , and beyond 31 May 2008, and the parties concerned shall not apply the The provisions of the Youth Voluntary Service Act are agreed. Section 2 (2), first sentence, point 2 (d), as amended by Article 13 of the Law of 16 July 2009 (BGBl). 1959) is to be applied to a voluntary service of all generations within the meaning of Article 2 (1a) of the Seventh Book of the Social Code as of 1 January 2009. Section 2 (2), first sentence, point 2, point (d), as amended by Article 9 of the Law of 7 December 2011 (BGBl. I p. 2592) is to be applied to an International Youth Voluntary Service from 1 January 2011 and to a Federal Voluntary Service from 3 May 2011. Section 2 (2), first sentence, point (2) (d), as amended on 31 July 2014, is based on voluntary service within the meaning of Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 December 2013 establishing 'Erasmus +', the Programme of the Union for Education, Training, Youth and Sport and repealing Decisions No 1719 /2006/EC, No 1720 /2006/EC and No 1298 /2008/EC (OJ L 136, 31.5.2002, p. 50), which commenced on 1 January 2014, apply from 1 January 2014. (5a) § 2, paragraph 2, sentence 2, as amended by Article 13 of the Law of 16 July 2009 (BGBl. I p. 1959) is to be applied from 1 January 2010. (6) § 2, paragraph 2, sentence 4, as amended by Article 2 (8) of the Law of 16 May 2008 (BGBl. 842) shall be applied for the first time as from 1 January 2009. (7) § 6a (1) (2) of the version in force on 30 September 2008 shall continue to be applied for as long as the child surcharge has been obtained at that time, as is the case for the (8) By way of derogation from § 9 (3), the services provided for in § 6b of 1 January to 31 May 2011 may be applied for at the family fund responsible pursuant to § 13 (1). The family insurance fund, where the person entitled to power makes the application, shall forward the application to the body designated in accordance with Article 13 (4). Section 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 differing service provision shall take place until 31 May 2011; in this connection, Section 77 (8) of the Second Book of the Social Code shall not be taken into consideration. Benefits for multi-day class trips pursuant to § 6b (2) sentence 1 in conjunction with Section 28 (2) sentence 1 (2) of the Second Book of the Social Code are provided for the period from 1 January to 31 May 2011 by cash performance. (9) § 2 (3) shall be applicable for the last time until 31 December 2018; in such cases, the child shall be required to enter the service or the activity prior to 1 July 2011. Unofficial table of contents

Section 21 Special provision for the tax exemption of a child's minimum subsistency level in the assessment periods 1983 to 1995 by means of child benefit

In cases where the decision on the amount of the child's entitlement for the period between 1 January 1983 and 31 December 1995 has not yet been passed, one of the provisions of § § 10 and 11 shall be applicable in the respective applicable If the income tax is not fixed on a formal basis and as regards the amount of the children's allowances, and the child's subsistence allowance is not subject to the conditions laid down in the § § § § § § § § § 53 of the Income Tax Law has been left tax-free. 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. Unofficial table of contents

Section 22 Report of the Federal Government

Until 31 December 2006, the Federal Government shall submit a report to the German Bundestag on the effects of § 6a (child surcharge) and on the further development of this provision, if necessary.