Family allowance for children

Family allowance for children

The parents of the German au pairs continually ask themselves whether they will continue to take advantage of the family allowance for their children during the au pair stay abroad.

The German Federal Tax Court (BFH) confirmed the legislation with a trial on March 15, 2012: in general, the stays that are made abroad are for the study of a foreign language, they are considered vocational training within the framework of the stay au pair if the person who performs it enrolls in a language course of at least ten hours a week.

Au pairs verify their attendance to the language course with Form E402. If they have more questions, parents can contact the German authorities responsible for more information. We advise you to contact the Familienkasse der Bundesagentur für Arbeit (Federal Office of the Treasury of the German National Institute of Employment responsible for the execution of tax compensation for income for families).