Federal Child Benefit Act
Bundeskindergeldgesetz (BKGG)

Federal Child Benefit Act (BKGG) in the version published on 17 July 2007

The monthly child benefit amounts to EUR 154 for the first, second and third child respectively, and it amounts to EUR 179 per month for the fourth and any further child.

Pursuant to the Federal Child Benefit Act, child benefit is paid for the children of individuals who are not defined as unconditionally taxable pursuant to § 1 subs. 1 and 2 of the Income Tax Act and are not treated as being unconditionally taxable pursuant to § 1 subs. 3 of the Income Tax Act, and

• who have a compulsory insurance relationship with the Federal Labour Agency pursuant to § 24 of Book III of the Social Code, or are exempt from compulsory insurance pursuant to § 28, No. 1 of Book III of the Social Code, or
• receive maintenance payments as development assistance workers pursuant to § 4 subs. 1, No.1 of the Development Assistance Workers Act (Entwicklungshelfer-Gesetz) or work as missionaries in missions or missionary societies which are affiliated to or contractual partners of the Protestant Mission Hamburg (Evangelisches Missionswerk Hamburg), the Working Group of Protestant Missions (Arbeitsgemeinschaft Evangelischer Missionen e. V.), the German Catholic Mission Council (Deutscher katholischer Missionsrat) or the Working Group of Pentecostal/Charismatic Missions (Arbeitsgemeinschaft pfingstlich-charismatischer Missionen), or
•  work in a facility outside Germany on the basis of a secondment pursuant to § 123a of the Federal Civil Service Framework Act (Beamtenrechtsrahmengesetz), or
• are spouses of a member of the military or the civilian component of a NATO member state, nationals of an EU/EEA Member State and have their domicile or habitual residence in Germany.

Furthermore, child benefit is paid to a person in his/her own right when he/she

• has his/her domicile or habitual residence in Germany,
• is orphaned or does not know the habitual residence of his/her parents, and
• is not considered as a child of another person.

Parents who live in Germany and are unconditionally subjected to German income taxation receive child benefits as a tax credit pursuant to sections 62 et seq. of the Income Tax Act (EStG).