€

Annual figure before child allowances, e.g. from your last tax assessment

Assessment

Children with child benefit for the whole year

Advantage of the child allowance

Child benefit per year: €6,216

€308

€308

For 2 children the allowance is better: it lowers your tax by €308 more than child benefit brings. The tax office offsets the child benefit and refunds the difference.

Allowances per childChild allowance and allowance for care, upbringing or education (Section 32(6) EStG)
€9,756
Child benefit counted per child€259 × 12, half with a half allowance (Section 31 EStG)
€3,108
Child 1Allowance better – relief €3,344
+€236
Child 2Allowance better – relief €3,180
+€72
Income tax without allowances
€21,096
Income tax after the checkbefore offsetting child benefit
€14,572
Advantage over child benefit
€308

Good to know

  • The tax office checks automatically

    With your tax return, the tax office compares child benefit and allowances on its own (Section 31 EStG). You receive child benefit in any case; if the allowance is better, it is offset against your tax.

  • Solidarity surcharge and church tax

    For the solidarity surcharge and church tax, the allowances are always deducted, even if child benefit wins the income tax comparison (Section 51a EStG).

Tax relief and child benefit per child

With your entries, the allowance pays off from a taxable income of €86,088.

  • Child 1: relief€3,344
  • Child 1: child benefit€3,108
  • Child 2: relief€3,180
  • Child 2: child benefit€3,108

Child Allowance Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values