The 2021 child bonus is to be enacted as part of the Third Corona Tax Relief Act and is intended to help cushion the burdens of the coronavirus pandemic and give families additional financial flexibility.
The child bonus is paid for all children for whom an entitlement to child benefit (Kindergeld) exists for at least one calendar month in 2021.
As was already the case in 2020, the 2021 child bonus does not need to be applied for separately, but is paid out automatically by the responsible family benefits office (Familienkasse).
For children born in 2021 for whom neither child benefit nor the child bonus has yet been assessed and paid out, an application for child benefit is sufficient.
The 2021 child bonus amounts to €150.00 and will be paid out in May 2021 for all children for whom an entitlement to child benefit exists in May 2021. For children for whom an entitlement to child benefit arises at a later point in 2021, the child bonus may be paid out after May accordingly.
As was already the case with the 2020 child bonus, the forthcoming child bonus will not be treated as income for the purposes of benefits under Book II of the German Social Code (SGB II), the supplementary child allowance (Kinderzuschlag), or housing benefit (Wohngeld). The child bonus therefore particularly benefits families with lower incomes. It is also important to note that the bonus generally cannot be garnished. The only exception is garnishment due to statutory maintenance claims of the child concerned.
Frequently asked questions
Frequently asked questions
Who is entitled to the 2021 child bonus?
The 2021 child bonus of 150 euros is granted for each child for whom an entitlement to Kindergeld (child benefit) exists for at least one calendar month in 2021. The bonus was introduced under the Third Corona Tax Relief Act (Drittes Corona-Steuerhilfegesetz) to provide financial relief for families during the pandemic.
Does the 2021 child bonus need to be applied for separately?
No, the 2021 child bonus does not need to be applied for separately. It is paid out automatically by the responsible Familienkasse (family benefits office) to recipients of Kindergeld (child benefit). For children born in 2021, the regular Kindergeld application is sufficient.
When will the 2021 child bonus be paid out?
For children entitled to child benefit (Kindergeld) in May 2021, the child bonus will be paid out in May 2021. If the entitlement to child benefit arises only later in 2021, the bonus will be paid out accordingly later.
Is the child bonus offset against social benefits such as SGB II, child supplement, or housing benefit?
No, the 2021 child bonus is not counted as income for benefits under SGB II, the child supplement (Kinderzuschlag), or housing benefit (Wohngeld). As a result, it provides additional support, particularly for families on low incomes.
Can the child bonus be garnished?
In principle, the child bonus is not subject to garnishment. The sole exception applies to garnishments based on statutory maintenance claims of the child concerned.