Income limit for child benefit
If you have an income of more than 8,004 euros in the calendar year, you will no longer be entitled to child benefit - for the entire calendar year.
Attention: You are not in all months of the calendar year
If you are entitled to child benefit, the income limit drops!
If it is already clear at the beginning of the year that you will earn a higher income, your parents will not receive any child benefit for you. However, it is more common that you do not yet know your annual income or that your forecast remains below the limit and child benefit is paid first. If the family fund then takes a closer look at how high your income actually was at the end of the year and only then does it become apparent that you have exceeded the limit, your entitlement to child benefit will no longer apply retroactively.
Your parents will be asked to repay all of the child benefit for the past year. It's obvious that this doesn't bring much joy and may cause big holes in the household budget. Therefore, you would do well to always keep an eye on the income limit. A single euro of income over the limit is enough to create a mountain of debt! (Hence the “guillotine effect”) Something to consider is: B. also the payment of Christmas bonuses or similar.
A waiver of income or benefits remains within child benefit law
Incidentally, not taken into account. Even if you do it for the joy of yours
Your employer waived your Christmas bonus because it was exceeded
If the income limit is threatened, this will not help the recovery
to avert.
In the past it was repeatedly doubted whether the
Guillotine effect is constitutional.
Deductions from income
The amount of 8,004 euros is the net income.
You can definitely earn a few euros more gross. Who e.g. B. someone who has income from employment can deduct a flat rate of 920 euros from their gross income in the calendar year for business expenses. If the advertising costs are demonstrably (!) higher, this can be claimed instead of the flat rate. There are also deductions for social security (note: not all insurance contributions can necessarily be deducted!).
It is not entirely clear whether (real) tuition fees (i.e. not the semester contribution/re-registration fees) can be claimed as special training costs. The family fund form for income and remuneration suggests this because tuition fees are listed in the comment on point 8 as an example of special business expenses. However, to be on the safe side, you should ask the family fund responsible for you whether this will actually be taken into account.
Proportional income limit in years without 12 months of entitlement to child benefit
Even if the above-mentioned deductions actually increase the income limit,
Caution is advised: the limit of 8,004 euros assumes that
that you are entitled to child benefit for 12 months of the calendar year. Is this
If this is not the case, the amount is reduced by one twelfth
for every month in which your parents do not receive child benefit for you
can.
What counts as income?
Income includes income and salaries.
Income (list is not exhaustive):
- Income from employment - including an internship
is included (minus advertising costs of at least 920 euros per calendar year)
- Income from self-employment (less business expenses)
- Income from capital assets (less business expenses)
- Christmas and holiday bonuses
- Benefits in kind and pocket money during a social or
ecological year (minus advertising costs of at least 920 euros).
calendar year)
- (Half) orphan's pension (less a flat rate of 102 euros)
References (list is not exhaustive):
- Unemployment benefit I
- Unemployment benefit II and social benefits
- Maternity benefit
- BAföG (only the grant portion, with normal student BAföG
so half. Attention: The childcare allowance is paid in full as
Subsidy paid. You can find out when else there is a subsidy here
read.)
- Monetary and non-cash benefits as part of an au pair relationship abroad
Of the total salary, an amount of at least 180 per calendar year can be used
Euros will be deducted.
Remain unconsidered (the list is not exhaustive):
- Parental maintenance payments
- Childcare allowance
- Maternity benefit after childbirth, if it relates to that
Child-care allowance was taken into account
- BAföG, provided it is paid as a government or bank loan
- Income of up to 2,100 euros/year from part-time activities
as a trainer, educator, supervisor or trainer
part-time artistic activities or from
part-time care of old, sick or disabled people (see §
3 No. 26 EStG)
Source: Studies Online
http://www.studis-online.de/StudInfo/kindergeld.php?seite=3
