Mini apprenticeship and then? Child benefit check
Background: When does the entitlement to child benefit end?
After the 18th birthday, child benefit is only available under certain conditions – e.g. during vocational training or studies.
But what exactly counts as “vocational training”?
This question is important because if you have already completed your first vocational training, this can end your entitlement to child benefit.
A recent case shows that the answer is not always so clear – especially when switching between training and studies.
The case: Three months as a paramedic, then law studies
A mother applied for child benefit for her daughter, who had completed three months of training as a paramedic after graduating from high school and then started studying law. The application was rejected – on the grounds that The daughter had already completed vocational training and was therefore no longer entitled.
However, the Münster Fiscal Court took a different view.
What counts as vocational training?
The court clarified that training must meet certain minimum standards in order to be considered “first completed vocational training”. Specifically, this means:
- At least 12 months duration
- Full-time training
- Final examination
These criteria were not met during the three-month paramedic training.
Result: The training does not count as initial vocational training and child benefit can continue to be paid for the period of study.
Why the ruling is important
In practice, many young people complete short courses or entry-level training, for example in the healthcare or social sector, before starting university. This ruling makes it clear that not all training immediately counts as full value for tax purposes.
But beware: the matter has not yet been decided
An appeal has been lodged against the ruling and the Federal Fiscal Court (case no. III R 31/24) will now clarify whether the decision of the Fiscal Court will stand. There is also another similar case.
Our tip:
If your child is starting university after a short period of training, it is worth taking a closer look at the child benefit entitlement rules.
We will be happy to help you make the most of your tax options – quickly, comprehensibly and with legal certainty.
