Tax bonus for a child: who is entitled and how to claim it

The tax bonus for a child is a benefit that directly reduces the tax paid by parents with dependent children. For many families it represents significant financial help, so it is worth knowing the eligibility conditions and the correct procedure for claiming it, so that you do not miss out on it needlessly. It is one of the most effective tax benefits for working parents. In this article we explain who is entitled to it, from what age of the child, and how to claim it correctly.

What the tax bonus for a child is

It is a tax benefit that is deducted directly from the calculated tax, not merely from the tax base. If the bonus exceeds the tax itself, the difference is paid out under the stipulated conditions. This is the advantage of the tax bonus for a child over the non-taxable portions of the tax base, which reduce only the tax base and therefore have a smaller direct effect.

Who is entitled to the bonus

The bonus can be claimed by a taxpayer who earns active income from employment or business as defined by law and who looks after a dependent child living with them in the same household. The bonus is therefore aimed at working parents who are actively involved in raising children.

• The child is your own, adopted or placed in your care
• The child is considered a dependent child under the law
• The taxpayer earns sufficient active income

From what age and until when

The bonus applies to children up to an age set by law, and the entitlement is extended while the child is in continuous preparation for a profession, i.e. in full-time study. In addition, the amount of the bonus may also depend on the child’s age and on the parent’s income. Check the exact age limits and amounts for the tax period concerned, as they change fairly often.

How to claim the bonus

Employees can receive the bonus monthly directly in their wage if they submit the necessary documents and a declaration to their employer. Alternatively, they can claim the entitlement later in the annual tax reconciliation or in a tax return. Entrepreneurs take the tax bonus for a child into account in the income tax return they file. If you do not draw the bonus monthly during the year, you lose nothing, because the full amount is settled in the annual tax reconciliation or in the tax return. All that matters is that you have all the necessary documents and can prove that you meet the eligibility conditions.

• The child’s birth certificate
• Confirmation of school attendance for older children
• A declaration for claiming the entitlement with the employer

When parents share the entitlement

As a rule, only one parent claims the bonus for a given child in a given period. The parents can agree which of them will use the benefit, or they can take turns for different parts of the year. The key is to avoid the same bonus being claimed twice, which would lead to an underpayment in the event of a tax audit.

Common questions in practice

In practice, uncertainty arises mainly with shared (alternating) custody, a change of job during the year or a combination of several types of income. If you are not sure how to proceed correctly, it is worth discussing your entitlement in advance so that you do not lose it and at the same time claim it in the correct amount. If both parents claim the bonus, an audit will result in an obligation to repay it, possibly with a penalty on top. It is therefore better to settle the agreement on who draws the bonus before the tax return is filed.

Current figures (2026)

Tax bonus for a child 2026

Figures valid for 2026; check the current wording.

Related articles: Annual tax reconciliation for employees explained, Non-taxable portions of the tax base: overview and conditions, Advance income tax payments: when and how much to pay.

Frequently asked questions

Can both parents claim the tax bonus for a child at the same time?

As a rule, only one parent claims the bonus for the same child in the same period. The parents can agree between themselves or take turns; what matters is avoiding a double claim.

Am I also entitled to the bonus for an adult child who is studying?

If the child is in continuous preparation for a profession, the entitlement is extended beyond the usual age limit. Check the specific age limits for the period concerned and provide confirmation of study.