Germany

Child benefits

Depending on criteria like residency status, age of the children, and possibly social security status, qualifying families will receive a monthly child benefit for dependent children. In 2025, this amounts to EUR 255 (EUR 250 in 2024) per month for each child.

An additional child benefit supplement of up to EUR 297 can be applied for if the income is not sufficient to cover the child’s living expenses.

The mentioned benefits and bonus payments are offset against a potential tax relief from the lump sum deduction of the child allowance of EUR 4,800 in 2025 (EUR 4,770 in 2024) per parent when calculating the taxable income, so that only either the mentioned benefits and bonus payments are granted or the lump sum deduction of the child allowance. 

Other tax credits and incentives

There are no other significant tax credits or incentives for individuals in Germany.