Child benefit for disabled children over the age of 25

In exceptional cases, child benefit is also paid after the child reaches the age of 25 if the child is unable to support themselves due to their disability. The decisive factor is the connection between the disability and the inability to support themselves. The assessed degree of disability is therefore not necessarily decisive. If the child is studying, it must always be regarded as incapable of gainful employment.

It can be assumed that the disability is the reason for the extension if the degree of disability is 50 or more. The disability must have occurred before the age of 25, but not the inability to support oneself.

Definition of disability

Disabilities within the meaning of § 32 para. 4 sentence 1 no. 3 EStG are physical, mental or psychological conditions that deviate from the norm, which experience has shown to extend over a longer period of time and whose end is not foreseeable. Disabilities can also include addictions (e.g. drug addiction, alcoholism). Disabilities do not include illnesses whose course is limited to a predictable duration, in particular acute illnesses. The determination of a disability is the responsibility of the competent authority (usually the pension office, which determines the degree of disability).

Proof of disability

Children who are to be considered due to a physical, mental or psychological disability must present an official certificate of disability. In general, the disability certificate, the assessment notice from the pension office or the pension certificate is sufficient. Proof of disability can also be provided in the form of another certificate or a certificate from the attending physician or a medical report. For children who have been in a hospital or nursing home for more than one year due to their disability, a confirmation from the responsible doctor is sufficient.

Offsetting income and assets

The adult child must not have any "income and earnings" that are intended or suitable for providing maintenance or vocational training and that in total exceed the annual income limit of 10,908 euros (as of 2023 / Tax Relief Act).

Income means income within the meaning of the Income Tax Act. This also means that the usual flat-rate income-related expenses and lump sums for disabled persons can be deducted. In addition, further disability-related additional needs can be deducted, such as disability-related travelling expenses. Other "benefits" also do not include: benefits from the care insurance fund and benefits from the social welfare office, insofar as these are granted due to exceptional needs (e.g. care assistance) and the basic pension.

The assets of disabled children have no effect on the entitlement to child benefit.

Notes on making an application

The application for child benefit must be submitted to the family benefits office of the labour office from which you received child benefit until the age of 25. The application is therefore not a first-time application. It is helpful to state the year and month in which you last received child benefit.

The application can be made informally. In principle, the parents or one of the parents submit the application. However, it is also possible to be authorised by the parent or parents to do so. If the parents are deceased, the child can also submit the application.
Child benefit can be applied for retroactively for six months.
The entitlement is generally lifelong if the relevant requirements are met.

In the official regulations on child benefit, under A 19 (Disabled children of full age), you will find detailed rules for interpreting the general definition of disability, proof of disability, causality of the disability and the inability to support oneself.
It is explicitly stated here under A 19.3. para. 2:

The causality of the disability for the child's inability to support him/herself can generally be assumed if:

- the degree of disability is 50 or more (cf. A 19.2 para. 1 sentence 1 no. 1) and the child is being trained for a profession.

for further reading: Administrative order on child benefit