No entitlement to child benefit during specialist training

During training to become a specialist, the focus is generally no longer on training, which means that the entitlement to child benefit generally ceases.

If a child works in a clinic after successfully completing a medical degree as preparation for the specialist qualification, a child benefit entitlement is excluded during this employment relationship if, when viewed as a whole, the employment relationship focuses on the gainful character and not the training character of the employment relationship. For the Federal Fiscal Court, it is clear that specialist training no longer constitutes vocational training because the theoretical knowledge transfer is significantly less extensive than the practical work as a doctor. The Federal Fiscal Court does not see a parallel between the work of an assistant doctor and the legal clerkship of lawyers and teacher trainees because the clerkship has not yet led to entry into a profession made possible by the degree and the remuneration is based on the training character and not on gainful employment.