Child benefit: PKV contributions are not taken into account

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According to a ruling, contributions from a parent to the child for the child may not be counted as income on the basic child allowance.

According to a ruling by the Berlin-Brandenburg Financial Court (FM), children whose parents finance the private health insurance (PKV) contributions in the form of co-insurance are entitled to the fact that the paid PKV contributions are not counted towards the basic allowance.

The basic allowance for an adult child who is entitled to child benefit and is still in training, for example, is EUR 8004 per year. If this amount is exceeded by the child's own income, the entitlement to child benefit expires. In the present case, the family fund refused to continue paying child benefits because the child's father paid the contributions of private health insurance (PKV). For this, the father took advantage of a separate "co-insurance tariff" from the insurance provider.

The family fund justified its stance by saying that the contribution payments for health insurance exceeded the child's allowable basic allowance. As a result, the authority refused to continue paying the child benefit. The fund considered the payment of the contributions as the child's income. By adding the contribution, the daughter exceeded the statutory allowance. The father brought an action against this at the tax court and was granted the right (file number: 4 K 10218/06 B).

According to the judges, the basic allowance is not reduced by the father's payment of the private health insurance. The plaintiff had taken extra co-insurance to ensure health protection for the daughter. If the payment of the father's insurance premiums were taken into account, this would result in unequal treatment. After all, parents who insure their children privately and make payments for it are burdened with maintenance in the same way as parents who provide their children with financial resources for health insurance.

Since the child benefit fund does not accept the judgment, the authorities' representatives have applied for a revision before the Federal Fiscal Court. The judgment is therefore not yet final. (sb)

Image: Gerd Altmann /

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