Entitlement to child benefit during secondary education

After the first graduation during a child's multi-part education, the requirements for child support are higher.

If children of full age already have a first degree in a regulated vocational training program, the entitlement to child benefit continues during a training program that builds on this only if this is still part of a uniform initial training program and the training forms the main activity. An in-service training course in which the occupation is already the main focus does not meet this requirement, even if an occupation is a graduation requirement for this second stage of training. However, the Federal Fiscal Court has rejected a service instruction issued by the family tax office according to which a uniform initial training is only present if the declaration of intent to continue the training is submitted no later than in the month following the completion of the previous training section.