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Family Allowance and Tax Credit for Children

Parents who are Austrian citizens are entitled to family allowance for their children until these come of age, regardless of their income and an occupation, if their main (permanent) residence is in Austria and the child is also a permanent resident of Austria.

The additional requirement for non-Austrian parents is that the parent and child are lawful residents of Austria under Sec. 8 and 9 of the Austrian Settlement and Residence Act.

Please note: In cross-border cases within the EU, special rules for family benefits apply under European law!

Family Allowance may be granted for children from the time they come of age until they turn 24 if they are training for an occupation.

There is no entitlement to family allowance during periods of military or civilian service and for children for whom (ex-)spouses are obliged to pay maintenance.

The family allowance varies according to the age of the child.

General family allowance  is EUR 114; EUR 121,9 are granted for children over 3 years of age, and the respective amounts for children over 10 and over 19 are EUR 141,5 and 165,1.

The total number of children is taken into account via supplements (=sibling supplement scale). The amounts received in addition to the basic monthly family allowance are

  • if family allowance is granted for 2 children, 7,1 € for each child,
  • if family allowance is granted for 3 children, 17,4 € for each child,
  • if family allowance is granted for 4 children, 26,5 € for each child,
  • if family allowance is granted for 5 children, 32 € for each child,
  • if family allowance is granted for 6 children, 35,7 € for each child,
  • if family allowance is granted for 7 or more children, 52 € for each child,

For children with severe disabilities there is a supplement of EUR 155,9 per month subject to a separate application.

 

Together with the family allowance for September a school start amount which is EUR 100 is granted for each child from 6 - 15 years.

The application for family allowance has to be filed with the Tax Office in charge of the residential address of the family.

The tax credit for children ("Kinderabsetzbetrag") is transferred along with the family allowance without requiring a separate application. It is not an allowance in the strict sense of the word but a fiscal measure which is paid out in cash to all parents entitled to family allowance as a kind of negative tax and is funded from the general budget.

The tax credit for children is EUR 58.40 per child and month.