Kindergeld vs.Kinderfreibetrag.
Favourability test 2026: Kindergeld (€259/month × 12 = €3,108/year) or Kinderfreibetrag (€6,828 + BEA €2,928 = €9,756/year) — which is better?
€3,108
Kindergeld/year
€9,756
Child tax allowance
2026
Data year
What is the Günstigerprüfung?
The tax office automatically checks whether the Kinderfreibetrag (€6,828 + BEA €2,928 = €9,756 per child, 2026) or Kindergeld (€259 × 12 = €3,108/year) is more tax-efficient. Our calculator shows you the result in advance.
Günstigerprüfung 2026
InputAnnual income after deducting all income-related expenses and special expenses
Result
Fill in the inputs and click "Calculate".
Frequently asked questions about the Günstigerprüfung
Q.01What is the Günstigerprüfung?
Q.02From what income is the Kinderfreibetrag worth it?
Q.03Do I still receive Kindergeld if the Kinderfreibetrag is more favourable?
Q.04How high is the Kinderfreibetrag in 2026?
Q.05What is different with joint assessment (Zusammenveranlagung)?
— Explainer
What is the Günstigerprüfung and from what income does the Kinderfreibetrag become more favourable?
Families with children in Germany are relieved fiscally in two ways: through the monthly Kindergeld (2026: 259 € × 12 = 3,108 € per child per year) or through the Kinderfreibetrag, which lowers taxable income (2026: 6,828 € per child, incl. BEA allowance = 9,756 € per child in total). Both at the same time would be double-funding — and are excluded.
Which option is more favourable is checked automatically by the tax office at the annual income-tax return: the Günstigerprüfung under § 31 EStG. The tax saving from the allowance is compared to the Kindergeld paid out. If the tax saving exceeds the Kindergeld, the tax is reduced by the difference (the Kindergeld is added back, as it has already been disbursed).
Rule of thumb: at low and medium incomes Kindergeld is more favourable; at higher incomes the Kinderfreibetrag wins because the higher marginal rate amplifies the allowance effect. The 2026 crossover lies around 70,000 € taxable income for couples (splitting) and about 37,000 € for single filers.
Important: without filing an income-tax return, no Günstigerprüfung runs. Anyone paying only wage tax and not filing a return receives only Kindergeld — and forgoes several hundred euros per child per year at higher incomes.
— Calculation
Technically: first compute annual tax with the allowance, then without. The difference is the tax saving from the allowance. Compare with the annual Kindergeld.
| Kindergeld 2026 per child | 259 € × 12 = 3,108 € / year |
|---|---|
| Kinderfreibetrag 2026 | 6,828 € / child 3,414 € per parent at separate assessment |
| BEA allowance | 2,928 € / child Care, upbringing and training |
| Total allowance | 9,756 € / child / year At joint assessment |
| Crossover couples | ≈ 70,000 € zvE Splitting, 1 child |
| Crossover singles | ≈ 37,000 € zvE Separate assessment, 1 child |
| Tax saving via allowance | Marginal rate × 9,756 € At 35% MR: 3,415 € — just above Kindergeld |
With several children the allowance scales accordingly. Solidarity surcharge and church tax (8% or 9% of ESt, depending on the state) amplify the allowance effect — they are computed on the income AFTER the allowance, so the total saving is higher.
— Edge cases
Separated parents
For separated parents, each receives half the allowance (3,414 € allowance + 1,464 € BEA = 4,878 € total). Transfer to one parent is possible (e.g. if the other does not pay maintenance) — request in the child annex.
§ 32 (6) EStG
Joint assessment for couples
At joint assessment, the full allowance (9,756 € per child) applies to the joint taxable income. The benefit is usually smaller than at separate assessment, since the splitting tariff already relieves.
§ 32a EStG
BEA allowance
The Care, Upbringing and Training allowance (2,928 €) applies automatically for minor children. It ceases for adult children — only the 6,828 € allowance remains.
§ 32 (6) EStG
Adult children in training
Adult children in initial training (up to age 25) remain eligible for Kindergeld and the allowance. The BEA component ends; instead the Ausbildungsfreibetrag (1,200 € for accommodation away from home) can apply.
§ 33a (2) EStG
Foster and adopted children
Foster and adopted children are treated like biological children for the Günstigerprüfung, as long as the foster relationship is permanent and no maintenance flows from the biological parents.
§ 32 (1) EStG
Losses and loss carryforward
Anyone with losses in a year (e.g. self-employed, landlords with start-up losses) pays no income tax anyway — the Günstigerprüfung tilts to Kindergeld. The allowance does not lapse, but has no effect that year.
§ 10d EStG
— How to trigger the Günstigerprüfung
The Günstigerprüfung runs automatically — but only if an income-tax return is filed. For wage-tax payers with children, voluntary filing is usually worthwhile.
- 01
Have the children's tax IDs ready
Required for the child annex. Sent automatically by the BZSt after birth; if lost: re-request online at BZSt.de.
- 02
Fill in the child annex
Each child gets its own annex. Data: date of birth, address, training status, and a transfer of the allowance from the other parent if applicable.
- 03
Use ELSTER or tax software
Via ELSTER (free, online) or a tax software (e.g. WISO, taxfix, smartsteuer). Both know the child annex and run the Günstigerprüfung internally — the result shows as 'Kindergeld vs. allowance' in the computation.
- 04
Enter the Kindergeld amount
Enter the Kindergeld actually received in the assessment year (3,108 € per child in 2026 for a full benefit period). Pro-rate for births or coming-of-age during the year.
- 05
File the return
Electronically via ELSTER or on paper. For mandatory filing, the return is due by 31 July of the following year; for voluntary filing, up to 4 years retroactively (mind the remaining deadline).
- 06
Check the assessment
The assessment shows the Günstigerprüfung line: either 'Kindergeld more favourable' or 'Kinderfreibetrag more favourable — Kindergeld added back € X'. In the latter case the allowance was applied and the Kindergeld arithmetically reinstated.
— Common mistakes
Not filing a tax return
No tax return = no Günstigerprüfung. At higher incomes families thereby forgo several hundred euros per child per year.
Not requesting allowance transfer
For separated parents the allowance can be transferred from the other parent if the latter does not pay maintenance. Request in the child annex — often overlooked.
Wrong Kindergeld figure entered
What counts is the Kindergeld actually received, not the entitlement. In case of Familienkasse clawback or suspension, enter the correct annual figure — otherwise the tax office queries.
Claiming the BEA allowance for adults
The BEA allowance ends with the child's 18th birthday. Claiming it anyway risks a correction and a possible surcharge.
Forgetting the Ausbildungsfreibetrag
For adult children in training with accommodation away from home, the Ausbildungsfreibetrag (1,200 €) applies additionally. Often forgotten — separate entry required.
Underestimating Soli and church tax
The allowance effect is amplified by the Solidaritätszuschlag (5.5%) and church tax (8% / 9%). Calculating only the income-tax saving understates the benefit.
— Sources & legal basis
- §§ 31 EStG – GünstigerprüfungRechtsgrundlage Kinderfreibetrag vs. Kindergeld
- §§ 32a EStG – Einkommensteuertarif 2026Tarifformel für Grenzsteuersatz
- §BMF – Kinderfreibetrag 20266.828 EUR Sachfreibetrag + 2.928 EUR BEA = 9.756 EUR gesamt
Note: This calculation is a simplified estimate. The tax office calculates the Günstigerprüfung exactly based on your tax return.
As of: January 2026
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— Editorial
Elena Maurer
Editor-in-Chief
Elena leads the editorial team at familienleistungen-rechner.de. She researches and updates the calculators and guides based on official legislation and federal authorities. Her goal: making complex social benefits understandable and accessible for families.
Fact-checked by:Redaktion Faktencheck — Source Verification & Editorial Quality Assurance
Last reviewed:15 January 2026
Researched and editorially reviewed. Not legal advice within the meaning of § 2 RDG.
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