Do I owe child support?

Investigations into tax evasion in child benefit?

Separation of parents

With separated parents is the one Eligible parent with whom the child lives. In the event of a separation, the family benefits office must therefore be informed if there is a change in the beneficiary. Does the child live - e.g. B. with older children - with no parent, then the parent who pays the higher maintenance receives the child benefit.

Duplicate application

Child benefit is only allowed with one Family benefits can be requested. In most cases this is the locally responsible family benefits office of the Federal Employment Agency. For members of the public service, there are currently separate family funds, which are located at the employer’s remuneration offices. By the end of 2021, this special responsibility will be transferred to the Federal Employment Agency's family funds in the federal and in some cases also in the federal states and municipalities.

Due to the special responsibilities, there have repeatedly been cases in the past in which civil servants have applied for child benefit both from the family benefits office and from their remuneration office. This is criminally punished as tax evasion and can also lead to disciplinary consequences.

Study or education of the child in a non-EU country

The Entitlement to child benefit expires even if the child has been for more than a year a degree or an apprenticeshipabroad records. The family benefits office must be notified of the child's change of residence. If this does not happen and the child benefit is still being drawn, criminal proceedings for tax evasion can be expected.