The training allowance (Ausbildungsfreibetrag) for parents in Germany is 1,200 euros per calendar year in 2026, and it is one of the most overlooked tax benefits linked to studying. It applies only under specific conditions and is not granted automatically. This guide explains the requirements, how the amount is split between both parents and how it is reduced month by month. For the wider picture, see our guide on deducting your parents’ study costs.
Short answer: For 2026, the training allowance is 1,200 euros per calendar year and reduces the parents’ income (section 33a subsection 2 EStG). It requires an adult child in vocational training who lives away from home, and an entitlement to the child allowance or child benefit. Each parent is generally entitled to half. Last updated: October 2026.
The most important points at a glance
- The amount is 1,200 euros per calendar year and is deducted from the total amount of income.
- The child must be an adult, in vocational training and living away from the parental household.
- The two parents generally share the amount equally. A different split requires a joint application.
- Each full calendar month without the conditions reduces the amount by one twelfth.
- If the child is not unlimitedly liable to German income tax, for example during a degree abroad, the amount is also reduced.
What conditions must the child meet?
Section 33a subsection 2 EStG links the entitlement to several conditions. They must all be met in the month for which the amount is claimed, so the check is made month by month and not only at the end of the year.
- The child is an adult. Minors are covered by the child allowance.
- The child is in vocational training. A degree counts as training where it is recognised as such.
- The child lives away from the parental household. Typical examples are a flat of their own or a student residence. The tax office decides individual cases.
- An entitlement to an allowance under section 32 subsection 6 EStG or to child benefit exists for the child.
The conditions for child benefit up to age 25 are explained in our guide to child benefit for students. The last point matters most, because without a child allowance or child benefit the training allowance is not available.
How is the amount split between the parents?
The amount generally belongs to each parent in equal halves. On a joint application, the parents can agree a different split, for example if one parent bears the larger share of the training costs. Both parents must sign the application. Before you file, it is worth clarifying the procedure with the tax office.
| Variant | Parent A | Parent B | Note |
|---|---|---|---|
| Statutory standard | 600 euros | 600 euros | no application needed |
| Joint application (assumption) | 800 euros | 400 euros | only possible jointly |
When does the tax office reduce the amount?
The amount is reduced by one twelfth for every full calendar month in which the conditions are not met. The result is rounded up to the next full euro. The table shows the effect on the 1,200 euros for a year, depending only on the months.
| Months without the conditions | Reduction | Amount remaining |
|---|---|---|
| 0 months | 0 euros | 1,200 euros |
| 3 months | 300 euros | 900 euros |
| 6 months | 600 euros | 600 euros |
| 9 months | 900 euros | 300 euros |
| 12 months | 1,200 euros | 0 euros |
Assumption: your child starts an education away from home in October 2026, and until then lived at home. The first nine months of the year drop out, so the training allowance for 2026 is only 300 euros. In 2027, the full amount is available again, provided the conditions are met throughout the year.
How does the deduction affect your tax?
The training allowance is deducted from the total amount of income, which lowers the base for income tax. The actual saving depends on the parents’ personal tax rate. The child allowance is separate, so both amounts can apply side by side. For an exact calculation for your situation, use the tax calculator of the German Federal Ministry of Finance at bmf-steuerrechner.de.
Common mistakes when claiming the amount
- Months are not counted. A later start of studies reduces the amount for the year considerably.
- The joint application is missing, although the parents want a different split.
- A child studying abroad is overlooked. The amount is reduced in that case, but the entitlement is checked individually.
- The entitlement is not declared, because parents assume that only child benefit counts.
Frequently asked questions
Does the training allowance apply if my child studies abroad?
Yes, with a restriction. If the child is not unlimitedly liable to German income tax, the amount is reduced under section 33a subsection 2 EStG. Whether a degree abroad still creates an entitlement should be clarified with the tax office in advance, because the child’s tax status matters.
Does my child have to apply for it?
Usually not. The entitlement is claimed in the parents’ tax return, which lists the child’s details. Documents such as the rental agreement and the enrolment certificate help if the tax office asks questions.
Does the allowance also apply to a second degree?
The provision refers to vocational training in general and does not distinguish between a first and a second training. For child benefit, however, stricter rules apply after a completed first training. Because the treatment depends on the individual case, ask the tax office before you claim the amount.
How much tax do I actually save?
The saving depends on the parents’ tax burden and cannot be stated as a flat figure. The amount reduces taxable income. The tax calculator of the Federal Ministry of Finance shows the effect for your own numbers.
What to do now
- Check, month by month, whether your child is an adult, in training and living away from home.
- Agree with the other parent whether an equal split is right or a joint application makes sense.
- Keep the rental agreement and the enrolment certificate for your tax return.
- Claim the training allowance in your tax return and check the reduction for months without the conditions.
The filing deadline for the 2026 tax return without a tax adviser is 2 August 2027, because the standard date of 31 July 2027 falls on a Saturday (section 149 subsection 2 AO). With a tax adviser, the deadline is 29 February 2028 (section 149 subsection 3 AO). Collect the documents early, because the tax office can ask for proof of the separate household and of the training.
Related guides
- Child benefit for students: eligibility and application
- Second degree: costs, child benefit, BAföG and taxes
- Tax benefits for students in Germany: what you can claim
- Child maintenance for students: amount and duration 2026
Sources: Section 33a EStG, training allowance (status 2026), Section 32 EStG, child allowances (status 2026), Section 66 EStG, child benefit (status 2026), Tax calculator of the Federal Ministry of Finance (status 2026).
Last updated: October 2026. This guide is general information, not individual advice.
