{"id":9468,"date":"2018-03-15T08:00:12","date_gmt":"2018-03-15T07:00:12","guid":{"rendered":"https:\/\/tunal-stb.de\/child-benefit-end-of-vocational-training\/"},"modified":"2023-07-21T09:17:21","modified_gmt":"2023-07-21T07:17:21","slug":"child-benefit-end-of-vocational-training","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/child-benefit-end-of-vocational-training\/","title":{"rendered":"Child benefit: End of vocational training"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Child benefit &#8211; Vocational training &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Kindergeld: Ende der Berufsausbildung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Payments of child allowances and tax allowances for children of full age are possible in particular if they are being trained for a profession and have not yet reached the age of 25.<\/p>\n<h2>From the month following completion of vocational training or reaching the age of 25, child benefits and allowances cease to apply.<\/h2>\n<p>Vocational training generally ends with the passing of the final examination.<\/p>\n<p>For certain professions, the tax authorities continue to grant child benefits until the end of the legally stipulated<strong> training period<\/strong>, regardless of the date of the final examination (in the case of nurses, geriatric nurses and midwives).<\/p>\n<p>The Federal Fiscal Court has confirmed this exemption and extended it generally to those professions for which the training period is specified by a legal regulation. The dispute involved a &#8220;state-approved curative education nurse&#8221; in Baden-W\u00fcrttemberg.<strong><br \/>\n<\/strong><\/p>\n<p><em><strong>(Further comments &amp; information on this can be found in our information letter under item 8, issue 03\/2018).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521560306294-a6b80e93-1876-0&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Child benefit &#8211; Vocational training &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Kindergeld: Ende der Berufsausbildung\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Payments of child allowances and tax allowances for children of full age are possible in particular if they are being trained for a profession and have not yet reached the age...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[666,535,661],"tags":[671,668],"class_list":["post-9468","post","type-post","status-publish","format-standard","hentry","category-child-benefit","category-information-letter","category-vocational-training","tag-child-benefit","tag-end-of-vocational-training"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9468","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9468"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9468\/revisions"}],"predecessor-version":[{"id":9481,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9468\/revisions\/9481"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}