Child benefit for disability: No more entitlement?

Child benefit in the event of disability: when entitlement ceases

Parents of disabled children who have reached the age of majority may still be entitled to child benefit – but only under certain conditions. A key criterion is whether the child is able to support themselves financially. A recent ruling by the Cologne Fiscal Court shows how strict this assessment is and what parents need to look out for.

Child benefit despite disability – only if you need maintenance

In principle, an adult child with a physical or mental disability can also be entitled to child benefit after the age of 18. However, the disability must have occurred before the age of 25 and the child must not be able to support themselves independently as a result of the disability.

Important decision of the Cologne tax court

In the case decided by the Cologne Fiscal Court, the disabled son received a reduced earning capacity pension. The family benefits office refused to pay child benefit as it considered the pension to be sufficient to cover his living expenses. The court confirmed this assessment (judgment of 2.12.2024, ref. 14 K 1296/24).

How are living expenses assessed?

Whether a child can support itself is determined by comparing two variables:

• Subsistence needs: Consists of the basic tax-free allowance (currently €12,096 per year or €1,008 per month) and an individual disability-related additional requirement. The latter can be set at a flat rate with the lump sum for the disabled – in the event of a dispute, for example, €125 per month.

• Financial resources: This includes all income and earnings of the child, in particular pensions, additional payments or other income.

If the financial resources are at least as high as the determined living expenses, the entitlement to child benefit no longer applies.

What does not count as additional requirements?

Rental costs, broadcasting fees or taxes do not generally count as disability-related additional expenses. They are regarded as general living costs that are also incurred by healthy children – unless there is a disability-specific additional need (e.g. barrier-free housing).

Conclusion and recommendation for action

Parents should check whether their adult child with a disability is actually financially dependent. This requires a monthly comparison of needs and financial resources. Particularly important: One-off payments such as pension arrears can also jeopardize the entitlement to child benefit.

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