kinderfreibetrag rechner

What is a Kinderfreibetrag?

In Germany, the Kinderfreibetrag is a tax allowance intended to secure the child’s basic subsistence minimum and certain care/education needs. During the year, families typically receive Kindergeld (monthly cash benefit). In the income tax assessment, the tax office runs the famous Günstigerprüfung:

• If Kindergeld is better, it stays as the final benefit.
• If the tax saving from the Kinderfreibetrag is higher, the allowance is applied and the difference can improve your tax result.

How this Kinderfreibetrag Rechner works

This calculator estimates your potential tax impact in four quick steps:

• It calculates your total allowance amount based on children and share percentage.
• It applies either an estimated or custom marginal tax rate.
• It estimates your tax saving from the allowance.
• It compares this value with annual Kindergeld.

The result tells you whether the Freibetrag appears to be more favorable than Kindergeld in this simplified model.

Formula used

Estimated tax saving = (Kinderfreibetrag per child × number of children × share) × marginal tax rate

Estimated advantage from Freibetrag = Estimated tax saving − annual Kindergeld

If the advantage is positive, the Freibetrag may lead to additional tax relief beyond Kindergeld.

Example scenario

Assume taxable income of €70,000, two children, 50% share, and a 42% marginal tax rate. The estimated allowance tax effect can exceed annual Kindergeld in some cases, leading to a positive difference after the Günstigerprüfung.

For lower incomes, Kindergeld is often more favorable. For higher incomes, the Freibetrag tends to become relatively more attractive.

Common mistakes to avoid

• Using gross income instead of taxable income.
• Forgetting that each parent may only have a partial share of the allowance.
• Ignoring year-specific rule changes and allowance updates.
• Assuming this estimate replaces a full tax calculation.

FAQ

Is this an official tax calculator?

No. It is a planning calculator to help understand direction and magnitude, not a legally binding tax result.

Should I choose Kindergeld or Kinderfreibetrag manually?

Normally, no. The tax office runs the Günstigerprüfung automatically in your tax assessment.

Can I use a custom tax rate?

Yes. If you know your approximate marginal tax rate, enable the custom option for potentially better estimates.

Final tip

Use this Kinderfreibetrag Rechner to prepare for your tax return, then validate with certified tax software or a tax advisor—especially if your family situation changed during the year.