General Information on the Family Bonus Plus

The Family Bonus Plus is a monthly tax credit, i.e. those entitled to apply can apply for the Family Bonus Plus from the month in which the child is born.

Concerning the years 2019 - 2021

The Family Bonus Plus amounts to € 125 per month (€ 1,500 per year) for a child up to the child’s 18th birthday.

After the child’s 18th birthday, a reduced Family Bonus Plus totalling € 4.68 per month (€ 500.16 per year) is granted, provided that family allowance is received for this child.

The income tax reduced by the Family Bonus Plus can never fall below zero (i.e. the maximum tax relief is € 1,500 or € 500.16 per child and year, respectively).

Concerning the years 2022 and later

The Family Bonus Plus amounts to € 125 (from January to June) and € 166.68 (from July to December) per month (€ 1,750.08 per year) for a child up to the child’s 18th birthday.

After the child’s 18th birthday, a reduced Family Bonus Plus of € 41.68 (from January to June) and € 54.18 (from July to December) per month (€ 575.16 per year) is granted, provided that family allowance is granted for this child.

The yearly amount from 2023 onward will be € 2,000.16 for a child up to the child’s 18th birthday and € 650.16 after the child’s 18th birthday.

The income tax reduced by the Family Bonus Plus can never fall below zero (i.e. the maximum tax relief is € 2,000.16 or € 650.16 per child in 2023, respectively).

Indexation

The Family Bonus Plus is indexed because of differences in the cost of living for children living in other EU Member States, Switzerland, Norway, Liechtenstein or Iceland. The amount of the indexed Family Bonus Plus can be found in the Family Bonus Plus tax deductions EU adjustment regulation (see "Questions and Answers" concerning the Family Bonus Plus). No Family Bonus Plus is available for children in third countries.

  • The English Version of the E30 Form can also give you further support on how to fill in the official form and provides information about the conditions and modalities for the application.
  • For more information, please consult the FAQ section of this website, the Completion Instructions for upplemental form L 1k-bF-Erl (also available in English) or consult the English version of the Tax Book.
Last update: 24 February 2022