Income tax July 17, 2026 Kommentare deaktiviert für Neu ab 2027: Kindergeld ohne Antrag

New starting in 2027: Child benefit without an application

On July 9, 2026, the Bundestag passed a law that allows the Family Benefits Office to pay child benefits following the birth of a child even without an application. The Family Benefits Office is to make use of this option to grant child benefits without an application when 

  • all the necessary facts are known,
  • there is no doubt as to eligibility, and
  • bank account information is available.

The goal is to reduce bureaucracy without running the additional risk of unjustified payments. The Federal Council must still approve the law.

Payment in two stages
The law is scheduled to take effect in 2027. Automatic payments without the need to apply will then be made possible in two phases throughout 2027:
1. In a first stage (Expected to take effect in March 2027) Child benefit for each additional child of parents who already have at least one older child will be paid to the person who has been receiving the child benefit to date.
2. In a second stage (Expected to begin in November 2027) Child benefit is also to be paid automatically, without the need to apply, for first-born children. The requirements for this are that at least one parent lives in Germany with the child, that an IBAN is on file for that parent, and that at least one parent works in Germany.

The new procedure in detail: The Federal Central Tax Office (BZSt) assigns a tax ID to every newborn child. The BZSt receives information about the birth from the civil registry offices via the registration authorities. It then notifies the Family Benefits Office of the child’s birth.

In the future, an IBAN will be all that is needed for automatic payments. Once the account information is known, the payment can be processed. Child benefit is paid to one parent. Citizens can already provide their IBAN to the BZSt—either through the ELSTER portal or via the IBAN+ app.

The amendment is intended to implement the “once-only” principle. Data need only be submitted to the government once. The Federal Ministry of Finance estimates that approximately 300,000 initial applications per year will no longer need to be filed in the future.

Welcome Letter for Parents: If the requirements for automatic payment of child benefit are not met, parents will continue to receive a welcome letter. If the Family Benefits Office does not have certain information (e.g., regarding domestic employment for self-employed individuals), this information can still be added to the pre-filled application form. The Family Benefits Office will then determine whether there is an entitlement to child benefit.

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Contact
Nadja Neubig, Human Resources & Corporate Communications
WSB Wolf Beckerbauer Hummel & Partner Steuerberatungsgesellschaft mbB

Max-Jarecki-Str. 21 | 69115 Heidelberg
Phone: +49 6221 40509-10 | Fax: +49 6221 40509-30

Email: n.neubig@wsb-berater.de


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