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How is child benefit regulated abroad? In Germany, child benefit is regulated within the framework of the income tax law. In order to be entitled to child benefit at all, you must be subject to unlimited tax liability in Germany. This requirement is met if you have an apartment in Germany under conditions that indicate that you will keep and use the apartment. This becomes a problem if, for example, the parents move abroad for a limited period of time due to an assignment and keep their old apartment. Even if this apartment is fully furnished and you use it while on vacation and keep it after your return, the tax courts do not see it as an apartment within the meaning of Section 8 AO and deny the entitlement to child benefit.
On the other hand, you can be entitled to child benefit in Germany even without an apartment. Anyone who has a habitual residence in Germany or works here is generally entitled to a claim. Anyone who does not work in Germany but submits an application to be treated as having unlimited tax liability is also entitled to child benefit. This applies to cases where the person entitled lives in the EEA area or Switzerland and receives at least 90% of their total income in this country, for example from participation in a company.