Deducting your parents’ study costs sounds like a simple calculation, but in German tax law it is mainly a question of the right allowances. There is no item that reimburses rent or semester fees for your child directly. Instead, the child allowance, the training allowance and child benefit work together. This guide explains which amounts apply in 2026, when they take effect and which mistakes parents make most often.
Short answer: For 2026, parents of a child in training receive a child allowance of 3,414 euros and a care, upbringing or training allowance of 1,464 euros each (section 32 subsection 6 EStG). If your child lives away from home, a training allowance of 1,200 euros per calendar year is added (section 33a subsection 2 EStG). Child benefit of 259 euros per month runs alongside. Last updated: October 2026.
The most important points at a glance
- Parents cannot deduct individual study costs. They receive flat allowances for the child instead.
- The child allowance of 3,414 euros and the care, upbringing or training allowance of 1,464 euros apply to each parent.
- The training allowance of 1,200 euros per year requires that your adult child is in training and lives away from home.
- The tax office checks automatically whether child benefit or the allowances are more favourable for the parents.
- Each full calendar month without the conditions reduces the training allowance by one twelfth.
Which amounts can parents claim in 2026?
The allowances are flat amounts that reduce taxable income. How much they reduce your tax depends on the parents’ tax burden. Child benefit, by contrast, is paid monthly. A child stays eligible for the allowances as long as the age limit and the training conditions are met.
| Benefit | Amount 2026 | Condition | Legal basis |
|---|---|---|---|
| Child allowance (subsistence minimum) | 3,414 euros per parent and year | child under 25 in training, entitlement to child benefit or allowance | Section 32 subsection 6 EStG |
| Care, upbringing or training allowance | 1,464 euros per parent and year | same as the child allowance | Section 32 subsection 6 EStG |
| Training allowance | 1,200 euros per calendar year, in total | adult child in vocational training, living away from home | Section 33a subsection 2 EStG |
| Child benefit | 259 euros per month per child | training until the age of 25 | Section 66 EStG |
For jointly assessed parents, the child allowances double under section 32 subsection 6 EStG. For one child, the allowances add up to 9,756 euros in 2026. The tax office automatically applies whichever option, child benefit or allowances, is more favourable for the family. More on child benefit is in our guide to child benefit for students.
Example: when your child moves out
Assumption: your child starts a degree in January 2026 in their own flat in another city, and the parents are jointly assessed. The training allowance of 1,200 euros applies to the full year 2026, because the conditions are met in every month. Each parent is generally entitled to half, that is 600 euros. A different split is possible only on a joint application by the parents.
Assumption: your child moves back into the parental household from July 2027. For six full calendar months the conditions are then not met. The allowance for 2027 is reduced by one twelfth per month, that is by 600 euros, and only 600 euros remain.
What does the deduction do for your tax?
The training allowance is deducted from the total amount of income (Gesamtbetrag der Einkünfte). It therefore reduces taxable income rather than the tax itself. How much reaches you depends on your personal tax rate. For a concrete calculation, use the tax calculator of the German Federal Ministry of Finance at bmf-steuerrechner.de, which works out the tax effects for your income.
Why study costs cannot be deducted individually
Rent, semester fees, books or a laptop count as living or training costs of your child under the Income Tax Act. Parents cannot claim them one by one. The flat allowances already cover the costs of training a child. Maintenance payments to your child are also not deductible as special expenses. Whether and to what extent you must support your child depends on section 1601 of the German Civil Code (BGB), which obliges relatives in the direct line to provide maintenance. An overview is in our guide to child maintenance for students.
For planning, a look at the calendar is worth the effort, because each month counts separately. Every full month in which the conditions are missing reduces the training allowance by one twelfth. If a degree only starts in October, the nine months before it drop out, unless the child was already in training away from home earlier. Anyone who links the move with the start of a degree should therefore keep the monthly limits in mind.
Frequently asked questions
Do both parents get the training allowance?
In principle, each parent is entitled to half of the amount. On a joint application by the parents, a different split is possible, for example if one parent pays considerably more. The split has to be agreed between both parents. An application by one parent alone is not enough.
Does the training allowance apply only if child benefit is paid?
No. What matters is that an entitlement to the allowance under section 32 subsection 6 EStG or to child benefit exists for the child. An entitlement to child benefit is therefore enough. The conditions for the entitlement count, not whether the payment is actually made.
May my child work alongside the degree?
Section 33a subsection 2 EStG sets no income limit for the child. For child benefit during a first training or first degree, there is no limit on working hours, and a mini-job does not affect eligibility. After a completed first degree, work of up to 20 hours a week is harmless.
What happens if the parents are separated?
If the parents are not jointly assessed, the child allowance can be transferred on application to the parent who mainly meets the maintenance obligation (section 32 subsection 6 EStG). This often has a larger effect than an even split and should be clarified with the tax office.
Do I have to apply for the allowances myself?
Parents apply for child benefit at the family benefits office (Familienkasse). The allowances are checked by the tax office during the tax assessment, ideally with a tax return that lists the child. Without that information, the benefit often remains unused.
What to do now
- Check that your child is under 25 and still in training.
- Ask the tax office whether child benefit or the allowances are more favourable for your family.
- Keep evidence of living away from home, such as the rental agreement and the enrolment certificate.
- Report months in which the conditions end to the responsible office without delay.
- Use the federal tax calculator to see what the benefit means for your situation.
Related guides
- Second degree: costs, child benefit, BAföG and taxes
- Child maintenance for students: amount and duration 2026
- Tax benefits for students in Germany: what you can claim
- Child benefit during studies and master’s: rules and limits
Sources: Section 32 EStG, child allowances (status 2026), Section 33a EStG, training allowance (status 2026), Section 66 EStG, child benefit (status 2026), Section 1601 BGB, persons obliged to provide maintenance, Tax calculator of the Federal Ministry of Finance (status 2026).
Last updated: October 2026. This guide is general information, not individual advice.
