Entitlement to child benefit for a child of legal age who is not in vocational training exists only if the child can demonstrate that he or she is making a serious effort to find a vocational training position. Merely claiming that the child is willing to begin vocational training is not sufficient. Rather, objective evidence is required, such as applications to companies offering apprenticeships or registration with the Employment Agency as a job seeker looking for an apprenticeship. Difficulties arising from the COVID-19 pandemic do not exempt children from the obligation to provide such evidence.
Practical example:
The plaintiff’s son had completed his previous apprenticeship and registered as a job seeker, though without making any specific efforts to find a new apprenticeship position. There was no evidence (such as documented job applications) to show that he had made a serious effort to resume an apprenticeship. The child benefit agency denied the claim for child benefits because it classified the various jobs the son held in the hotel and restaurant industry as purely work-oriented and not part of vocational training.
The Federal Fiscal Court (BFH) ruled that the Family Benefits Office was correct in revoking the entitlement to child benefit and demanding repayment of the amounts already paid. The objective requirements for entitlement to child benefit, as set forth in the law, were not met. The Federal Fiscal Court rejected the argument regarding the effects of the COVID-19 pandemic, as the pandemic does not justify an exception to the obligation to provide evidence. Furthermore, no legally relevant omissions or errors were found in the decision of the tax court.