Social benefits received by an adult child with a disability are generally to be recorded as financial resources that increase their ability to support themselves. This also applies to the former unemployment benefit II and the citizen's allowance in accordance with §§ 19 ff. SGB II. However, social benefits are not to be recorded if they are not intended to cover living expenses or are not suitable. A lack of suitability may exist if financial resources of the child in a community of need (e.g. disability pensions) under social law to other members redistributed to the community of need.
Practical example:
The entitlement to child benefit for a child with a disability is in dispute, in particular the determination of income and benefits in the event of a disability pension coinciding with social benefits from a community of need. The claimant is the father of a son born in 1988. The claimant was initially entitled to child benefit because his son was unable to support himself due to a disability that occurred before he reached the age of 25 (degree of disability 60). The son received a pension due to full reduction in earning capacity. When determining the benefits to which the members of the community of need were entitled, the son's income was distributed proportionately among all members in accordance with the provisions of social law. In the approval notices, his reduced earning capacity pension and his earned income for the month of February 2019 were not allocated to him in full, but only partially.
According to the tax court's correct calculation based on this, the son had financial means of € 802.57 in February 2019, € 593.70 in each of the other months of the first half of 2019 and € 613.34 per month in the remaining period in dispute (July 2019 to May 2020) to support himself. With this income and income, the son was unable to support himself because the son's existential living needs, consisting of the basic needs and the additional needs due to disability, were higher in all months in dispute than the financial means available to him to support himself. Since the other requirements of the facts were also met, the amount was to be taken into account for the entire period in dispute. As a result, the tax court rightly annulled the annulment and reclaim decision as well as the objection decision of the family benefits office X.