General Information on the Family Bonus Plus
The Family Bonus Plus is a monthly tax credit, i.e. those entitled to apply can apply for the Family Bonus Plus from the month in which the child is born.
Concerning the years 2019 - 2021
The Family Bonus Plus amounts to € 125 per month (€ 1,500 per year) for a child up to the child’s 18th birthday.
After the child’s 18th birthday, a reduced Family Bonus Plus totalling € 41.68 per month (€ 500.16 per year) is granted, provided that family allowance is received for this child.
The income tax reduced by the Family Bonus Plus can never fall below zero (i.e. the maximum tax relief is € 1,500 or € 500.16 per child and year, respectively).
Concerning the years 2022 -2023
The Family Bonus Plus amounts to € 166.68 per month (€ 2,000.16 per year) for a child up to the child’s 18th birthday.
After the child’s 18th birthday, a reduced Family Bonus Plus of € 54.18 per month (€ 650.16 per year) is granted, provided that family allowance is granted for this child.
The income tax reduced by the Family Bonus Plus can never fall below zero (i.e. the maximum tax relief is € 2,000.16 or € 650.16 per child in 2022, respectively).
Concerning the years 2024 and later
The Family Bonus Plus amounts to € 166.68 per month (€ 2,000.16 per year) for a child up to the child’s 18th birthday.
After the child’s 18th birthday, a reduced Family Bonus Plus of € 58,34 per month (€ 700,08 per year) is granted, provided that family allowance is granted for this child.
The income tax reduced by the Family Bonus Plus can never fall below zero (i.e. the maximum tax relief is € 2,000.16 or € 700,08 per child in 2024, respectively).
Indexation
On 16 June 2022, the European Court of Justice ruled that the indexation of family allowances, child tax credits and other tax benefits was not compatible with EU law.
No Family Bonus Plus is available for children in third countries.
- The English Version of the E30 Form can also give you further support on how to fill in the official form and provides information about the conditions and modalities for the application.
- For more information, please consult the FAQ section of this website, the Completion Instructions for upplemental form L 1k-bF-Erl (also available in English) or consult the English version of the Tax Book.