Für Kinder in Schul- oder Berufsausbildung erhalten Sie über das 18. Lebensjahr hinaus bis längstens zum vollendeten 25. Lebensjahr Kindergeld oder die steuerlichen Kinderfreibeträge sowie alle damit verbundenen kindbedingten Steuervergünstigungen (§ 32 Abs. 4 Nr. 2a und 2b EStG).

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1. Was gilt als Ausbildung?

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a) Schulausbildung

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b) Hochschulausbildung

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c) Promotion

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d) Ausbildungsdienstverhältnis

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e) Praktikum

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f) Praktikum nach Abschluss der Ausbildung

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g) Traineeprogramm nach Hochschulstudium

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h) Erneute Berufsausbildung

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i) Sprachaufenthalt im Ausland (Au-pair-Aufenthalt)

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XXXXXXXXX: Xxxxxxxxxxxx xxx Xxxx xxx Xxxxxxx xxxx xxxx Xxxxxxxxxx, xx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxx xxx, xxxxx xx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxx xxx xxxxxxxxxxxx Xxxxx xxx. Xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxxxx Xxxxxxxxxxxxx: XxxxxxxxXxxxxxxxxx xx Xxxxxxx.

j) Die mehraktige Berufsausbildung

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxx: Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx

k) Praxisjahr

Xxxxx Xxxxxxxxxxxxxx, xxx xxxx xxxxx xxxxxx, xxxxxxx xxxx Xxx xxx xxxxxxxx Xxxxx xxxx xxxx, xxxxx xxx xx xxxxxxxxx Xxxxxxxxxx xxx. Xxx xxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxx xxxx xxxx Xxxxxxx xxxxxx xxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxx xxxx xx xxxx Xxxxxx xxxxxxxxxxxxx Xxxxxx, xxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxx Xxx Xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxx Xxxxx xxx Xxxxxx xxx xx.x.xxxx xx X xxxxxxx xxxx xx Xxxxx xxxxx xxxxxxxxxx "Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx" xxxxxx, xxx Xxxxxxxxxxxxxxx xXXXx xxx xxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxx Xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xXxxxxx xxx xx.x.xxxx, XXX X xxxxxx. Xxxxx xxx xx xxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx, xxxx xxxx Xxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx.

  • Xxx Xxxx: Xxx Xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx, xxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxx xxxxxxx xxxxxxxxxxx xxxxxx. Xxx Xxxx xxxxxxxxxxx xxxxxxxx xxx Xxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx. Xxxx Xxxxxxxxxx xxx xxxxxx xxx xxxxx "Xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx". Xx xxxx xxxxxxx xxxx xxx Xxxx xxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xx xxx Xxxxxxxxx xxxx xx xxx xxxx xxx Xxxxxxx xxxx xxx Xxxx Xxxxxxxxx xxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx. Xxx Xxxxx xxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxx, xxx xxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxx xx xxx xxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxx x xx xxx Xxxxxxxxxxxxx.
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2. Wann endet die Berufsausbildung?

Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xx. Xxxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xx Xxxxxxxxxxxxxxxx, xxxxxxx xx xxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxx, xxxx xxx Xxxx xxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxxxxxxXxxxxxxxxxxxxx.

Xxxx Xxxxxxxxxx xxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xx xxxx xx xxx Xxxxx, xx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxx, xxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx, xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx XXX xxx xxxxxxxxxxxxxxx, xxxx xxx Xxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxx XXX xxx xxxxxxxxxxx, xxxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxx xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxxxxxxXxxxxxxxxxxxx.

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Xxxx Xxxxxxxxxx xxx XXXxXxxxxxx xxxxx xxx Xxxxx xxxx xxxxx Xxxxxxx Xxxxxxxxxx xxxx xxx Xxxxx Xxxxxx xxxx xx. Xxx Xxxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxxxxxx. Xxxxx xxxxx, xxxx xxx Xxxxxxx xxxx xx x. Xxxxxxxxx xxxx xxxxxx xxxxxxx xxx, xxxx Xxxxxxxxxxxxxxxxx xx xxxxxxx. Xxxx xx xxxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx xxxxx xx xxxxxx xxx, xxxx Xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxx x xxx xxxx! x xxxxxxx, xxxxxxxxxxxxxxx xxx xxxx. Xxx xxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxxxx. Xxxx xxxxxx xxxx

Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx. Xx Xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxxxxxxXxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxxx xxx xxx xxxx! Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx. Xxxx xxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxx xxxx xxxx xx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxx.

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3. Zeiten außerhalb der eigentlichen Ausbildung

Xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxx Xxxxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxxxxxxxxx xxxxx xxx. xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxx Xxxxxx xxxxxxx:

a) Übergangszeiten zwischen zwei Ausbildungsabschnitten

Xxxxxx xxxxxx xxxxxxxxxx xxxxx xxx xx. Xxxxxxxxxx xxxxxx xxx xxx xx. Xxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxx "xx xxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxx, xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx" xxx xx Xxx. x Xx. xx XXxXx.

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Xxxxxxxx:
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Xxxxxxxx:
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Xxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxx XxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxx. Xxxxxxxx xxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xx xxxx xx Xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxx xx xxxxxx, xxxxx xxxxxxxxxxx x xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Frühzeitiges Abitur: Gibt's Kindergeld auch bei längerer Übergangszeit?

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b) Zwangspausen im Zusammenhang mit einem Ausbildungsabschnitt

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Xxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx, xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxx, xxx XXxXxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx.

Wenn die Übergangszeit wider Erwarten mehr als vier Monate dauert

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c) Unterbrechung der Berufsausbildung

Unterbrechung durch Erkrankung oder Mutterschutz

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Xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx, xxxxxxxx x Xxxxxx xxx xxx x Xxxxxx xxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxx Xxxxxxx Xxxxx xxxx Xxxxxxxxxx xxx Xxxxxx xxx Xxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxx.

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxx, xxxxxx xx Xxxxxxxxx xxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxx xxxxxx Xxxxxx xxxxxxx Xxx xxxx xxxxx Xxxxxx xxxxxxx.xxxxxx

Unterbrechung durch Elternzeit

Xxxxx xxxxxxx xxxx, xxxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx Xxxxxxxxxx xx Xxxxxxxx xxxxx xxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxx xxxxxx. Xxxx xxxxx Xxxx xxxxxxxx xxxx xxx Xxxx xxxxx xx Xxxxxxxxxxxxxxxx. Xxx xxxxxxxx: Xxx Xxxxxx xxxxx xxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx xxx xxxx xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxx xXXxXxxxxxxxxx xxxx X xx.xx Xxx. xx xxxxxxxxx XXXxXxxxxxx xxx xx.x.xxxx, XXX X xxxxx xxx XXX X xxxxx, XXXxXX xxxx X. xxx xxx xxxx.

Xxx XXXxXxxxxxx xxxxx xxxxxx Xxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxxx xx xxxxxxx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxx xx xxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxx xxxxxxxxx. Xxxxxxx xxxxx xxxxxxxxxxxx xxx xxx Xxxx, xx xxx xxx Xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx xxxxxxx Xxxxxx xxxxxxxxxxx. Xxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxxxx, xxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxx.

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Unterbrechung durch Gefängnisaufenthalt

Xxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx, xxxx xxx Xxxx xx Xxxxxxxxxxxxxx xxxx Xxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xX xx.xx Xxx. x XXxXxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx:

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Unterbrechung des Studiums wegen Mitarbeit im AStA

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4. Berücksichtigung über das 25. Lebensjahr hinaus

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Verlängerungszeitraum wegen Studium während des Zivildienstes

Xxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx "xxxxx xxxxx Xxx xx xxxxxxx". Xx xxxxxx Xxxx xxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx xx. xxx. xx. Xxxxxxxxxx, xxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxx xxxxxxxx xxxxx xXX xx.x, Xxx. x Xxxx x, XXxXx. xxxx X X. xxxx.

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Verlängerungszeitraum auch wegen früher geleistetem Sozialen Jahr?

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5. Ausbildungsfreibetrag

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6. Steuerermäßigung für Unterhaltsleistungen

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7. Schulgeld

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