Child benefit despite military service? BFH provides clarity
Child benefit despite voluntary military service: BFH clarifies requirements
Good news for parents: Even during voluntary military service, the entitlement to child benefit can continue under certain conditions. The Federal Fiscal Court (BFH) clarified in its ruling of 20.02.2025 (case no. III R 43/22) that although purely serving with the federal government does not automatically establish an entitlement, child benefit can still be paid under certain circumstances.
What was it about?
An adult child completed his voluntary military service. The parents continued to apply for child benefit. The responsible tax office rejected this: In contrast to a voluntary social or ecological year, military service alone was not a reason for child benefit.
The decision of the BFH:
The BFH confirmed: Voluntary military service alone is not sufficient for entitlement to child benefit. However, the entitlement is maintained if the child fulfills one of the conditions for consideration specified in the law during military service – for example:
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it is being trained for a profession during military service or
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cannot start or continue training due to lack of a training place.
Important: Even if the child is active in a military rank after basic training as part of military service, this is not regarded as completed vocational training. This means that the entitlement to child benefit continues as long as one of the above-mentioned conditions is met.
Conclusion:
For parents, the ruling means more clarity and planning security: voluntary military service does not automatically exclude the entitlement to child benefit. The child’s specific situation during the period of service remains decisive.
