Child benefit even after the final exam

FG Stuttgart: Decisive is the contractual training end

Stuttgart (jur). Parents with children in education can also claim child benefit after their final examination. For the child benefit, it depends significantly on the contractual training, as the Finanzgericht (FG) of Baden-Württemberg in Stuttgart in a judgment on Thursday, December 1, 2016, decided (Az .: 7 K 407/16).

For underage children the child benefit is paid unconditionally. According to this, a child benefit entitlement exists until the 25th birthday at the latest if the child is still undergoing training, seeking training or is unemployed.

In the case of the dispute, the daughter made a three-year training as a "state-approved nursing teacher". According to the training contract and school certificate, the training lasted from 1 September 2012 until 31 August 2015.

However, the daughter passed her final exam on July 20, 2015. The child allowance already paid out for August 2015 therefore called the family fund back from her father. This complained.

The FG Stuttgart gave him right now. The training had not ended with the exam. According to the legal requirements, the professional education lasts three years. After the certificate of the technical college and also after the diploma the training did not end until 31st August 2015. The daughter was still trained in August and also received a training allowance. It was not until September that she had been authorized to use the term "state-approved health care nurse".

The child benefit payment for August 2015 also reflects the purpose of this benefit. It should be a compensation for the costs still to be borne by the parents of the child. In August 2015, the daughter received only a training allowance here.
It was not until September that she was able to take up a job as a nursing home nurse.

Against this judgment of 19 October 2016, the FG Stuttgart allowed the revision of the Federal Finance Court in Munich. mwo / fle