Kindergeld — universal benefit

Paid by Familienkasse (Bundesagentur für Arbeit) to all residents with children:

• €250/month per child (uniform since January 2023, after harmonisation)
• No means test
• Paid until age 18 (or 25 if studying/training, no limit if disabled)
• Paid at the start of each month to bank account

Kinderfreibetrag — tax allowance

Annual tax allowance per child:

• €6,384/child/year in 2025 (€3,192 BEA + €3,192 allowance)
• Tax authority automatically runs Günstigerprüfung: compares Kindergeld vs Kinderfreibetrag and applies the more favourable
• More favourable than Kindergeld above ~€75,000 income
• Family with 2 children: savings up to ~€3,500/year

Elterngeld — parental allowance

Benefit paid by ElterngeldStelle:

• BasisElterngeld: 65% of net salary (min €300, max €1,800/month)
• Duration: 12 months (+ 2 bonus months if the other parent takes ≥ 2 months — Partnermonate)
• ElterngeldPlus: amount halved but spread over 24 months (ideal for part-time work)
• Partnerschaftsbonus: 4 extra months if both parents work 24–32h/week in parallel
• Income cap for eligibility: €200,000 (couple)

Kinderzuschlag — low-income family supplement

For families whose income lets them cover their own needs but not those of their children:

• Up to €297/month/child in 2025
• Stackable with Kindergeld
• Conditions: minimum gross income €900 (couple) / €600 (single parent)
• Includes access to the Bildungspaket: school meals, supplies, sports activities

Kita and childcare

Heavily subsidised childcare in Kindertagesstätte (Kita):

• Right to a place from age 1 since 2013 (Bundesweite Garantie)
• Fees vary by Land: free in Berlin, Bavaria (3–6), Rheinland-Pfalz, Hessen; paid elsewhere (€50–400/month by income)
• Kinderbetreuungskosten: 2/3 of fees tax-deductible (max €4,000/child/year)

Mutterschutz — maternity leave

Statutory maternity protection:

• 14 weeks: 6 before + 8 after birth (12 after if twins/premature)
• Mutterschaftsgeld: ~€13/day from the health fund + employer top-up to net salary
• Total work ban during this period

Vaterschaftsurlaub (reform pending)

Germany does not yet have a dedicated mandatory paternity leave. Fathers use the Elterngeld Partnermonate (2 bonus months if taken in addition). A reform aligned with EU Directive 2019/1158 is under discussion to introduce 10 days of Vaterschaftsurlaub at 100% of salary.

Official sources

• Bundesagentur für Arbeit — Kindergeld
• BMFSFJ — Elterngeld
• Family Portal