Beginning and end of university studies under child benefit law

A study program does not begin with the application for the study place, but ends only with the written announcement of the last examination result.

The Federal Fiscal Court (Bundesfinanzhof) has dealt with the question of when the entitlement to child benefit due to a child's university studies begins and ends. In doing so, it found that vocational training does not begin with the application to study if no training measures are being carried out at that time. The application also does not establish a transitional period during which a child benefit claim would exist.

Termination of studies in turn requires that the child has successfully completed the last prescribed examination performance and that all examination results have been announced. For an effective announcement, the child must either receive a written confirmation of the successful completion and the final grades achieved or be able to create such a written confirmation via an online portal of the university. The decisive factor here is which event occurred earlier.