Reorientation during initial training in several parts

Uniform initial training may still exist in the case of child benefit entitlement even if the child continues the training differently than planned after the end of the first training period.

If a child who has reached the age of majority takes up an occupation after completing the first part of a course of training, the child's entitlement to further child benefit depends on whether the next part of the course is still part of an initial course of training with part-time employment, or whether it is part-time further training that is to be regarded as a second course of training. The Federal Fiscal Court has clarified that, at least to a certain extent, two periods of training that are related in terms of time and content can also be combined into a uniform initial training if the child reorients himself after the end of the first period of training and continues his training differently than originally planned. In the case in question, the plaintiff's son took up business administration studies instead of the planned training at the bank college after completing a bank training course.