Child benefit for adult children with disabilities

Legal status: 08.10.2026 (federal law, checked against the statutory text). The amount of child benefit can change. What else changes legally at 18 is in the article Coming of age at 18. Legal terms are translated here for understanding; the German wording of the law is what counts.

The rule in the law

Child benefit under the Income Tax Act is received by anyone who has a residence or usual abode in Germany (or, in certain cases without a residence, is subject to unlimited tax liability) for children within the meaning of section 63. ^[2] Children are those within the meaning of section 32 para. 1, children of the spouse taken into the household by the person entitled and grandchildren; section 32 paras 3 to 5 applies correspondingly. ^[3]

Section 32 para. 4 names age limits for children who are 18 years or older: under 21 years if the child is registered as unemployed, under 25 years in training or certain services, and, without an upper age limit, in case of disability: a child is taken into account if they are unable to support themselves because of a physical, intellectual or mental disability. The disability must have occurred before the 25th year of life was completed. ^[1] An autism diagnosis alone does not automatically lead to child benefit. Whether a child is “unable to support themselves” is a question for the individual case; how the Familienkassen assess this, this article does not describe.

Amount and application

According to the statutory text of 08.10.2026, child benefit is 259 euros per month for each child. It is paid from the start of the month in which the requirements are met until the end of the month in which they cease. ^[4]

Child benefit is to be applied for electronically at the responsible Familienkasse; the Familienkasse can waive electronic application if it is applied for in writing and the application is personally signed. Besides the person entitled, other people with a legitimate interest can also make the application. The application includes the tax identification number. ^[5] Help with applications and objections: Applying and filing an objection.

What this article does not explain

Not covered are the proof to the Familienkasse, the interpretation of “unable to support themselves” (including possible income limits), payment to the child themselves, the relationship to social benefits such as basic income support or integration assistance and child tax allowances. Familienkassen, advice centres and specialist lawyers advise on this.

Sources and literature

1. § 32 EStG – Kinder, Freibeträge für Kinder (www.gesetze-im-internet.de/estg/__32.html). – Statute (German federal law, in German)
2. § 62 EStG – Anspruchsberechtigte (www.gesetze-im-internet.de/estg/__62.html). – Statute (German federal law, in German)
3. § 63 EStG – Kinder (www.gesetze-im-internet.de/estg/__63.html). – Statute (German federal law, in German)
4. § 66 EStG – Höhe des Kindergeldes, Zahlungszeitraum (www.gesetze-im-internet.de/estg/__66.html). – Statute (German federal law, in German)
5. § 67 EStG – Antrag (www.gesetze-im-internet.de/estg/__67.html). – Statute (German federal law, in German)