Child Benefits When Studying Abroad in a Third Country: When Is Eligibility Maintained?

Many young people decide to study abroad after graduating from high school—including in countries outside the EU or the EEA, i.e., in so-called third countries such as Turkey, the U.S., or Canada. This often raises a question for parents: Are they still eligible for child benefit even if their child is studying abroad?

The answer: Under certain conditions, the entitlement to child benefit may remain even if the child is studying in a third country. The key factor is whether the child retains their residence in Germany. In this article, we explain the requirements, typical documentation obligations, and what families should pay particular attention to.

Basic Principle: Residence in Germany Required

In general, entitlement to child benefit exists only if the child has their residence or habitual residence in Germany, an EU member state, or the EEA. However, if the child begins full-time studies in a third country, the family benefits office initially assumes a change of residence—with the result that the entitlement to child benefit ceases.

However: A loss of entitlement can be avoided if the child continues to have a domestic residence—specifically with the parents.

Federal Fiscal Court (BFH) Ruling: Use of the Parental Home Is Decisive

According to established case law of the Federal Fiscal Court (BFH), the entitlement to child benefit remains in effect if the child primarily uses the parents’ home during periods when there are no classes. What matters is actual use—not merely registration for residency purposes.

The relevant academic year is decisive. This often differs from the calendar year and begins, for example, in September and ends in July. The period without classes is decisive for determining whether residence is maintained.

Example: With 14 weeks of non-lecture periods, the child would have to have demonstrably stayed in the parental home for at least 50 days per academic year to maintain residence in Germany. If this threshold is not met, the entitlement to child benefit ceases retroactively to the start of the academic year.

Exceptions under special circumstances

In exceptional cases—such as pandemic-related travel bans, natural disasters, or serious illness—failing to meet the minimum residency requirement may be justified. In such cases, careful documentation and a convincing justification are essential.

Documentation requirements: These documents are important

The requirements for proving domestic residence are strict. The Family Benefits Office or the Tax Court regularly requires the following evidence:

• Airline tickets, boarding passes, or passport stamps
• Rental agreements, floor plans, or photos of the room
• Confirmations of part-time jobs, internships, or academic achievements in Germany
• Medical certificates or official letters
• A detailed timeline of all stays in Germany

A registration for residency purposes alone is not sufficient. In the event of a dispute, the child should be named as a witness. An affidavit can also strengthen the case.

Cramped living conditions: What applies in practice?

In households with multiple children or limited living space, proving a separate residence is particularly challenging. Nevertheless, even under such circumstances, a claim for child benefit may still exist if the actual use of the parental home is substantiated.

The following are helpful:

• Floor plans and photos
• Testimonies from roommates or family members
• References to culturally customary living arrangements, such as multigenerational households
• A clear description of the family’s living situation

Practice shows: The better the individual situation is documented, the higher the chance of approval.

Conclusion: Thorough planning protects your child benefit entitlement

Studying abroad does not automatically result in the loss of child benefit. The key factor is whether the child returns to the parental home regularly and verifiably during their studies. Early planning, complete evidence, and careful documentation are the key to avoiding financial disadvantages.

Tip: Seek tax advice early on if your child is planning to study abroad. This way, you can ensure from the start that your child benefit entitlement is not jeopardized.