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.

  • The Family Bonus Plus amounts to € 125 per month (€ 1,500 per year) for a child up the child’s 18th birthday.
  • After the child’s 18th birthday, a reduced Family Bonus Plus totalling € 41,68 per month (€ 500,16 per year) is granted annually, 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).

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.

Last update: 1 January 2022