New child support guidelines effective January 1, 2022
The Higher Regional Court of Düsseldorf publishes the child support guidelines, also known as the Düsseldorf Table. There are several changes for 2022. The support rates for minor and adult children are particularly affected. There is an expansion in the table regarding the income limit of €11,000. Your tax advisor in Düsseldorf and Oberhausen explains what has changed.
Increase in maintenance rates for minors
The standard rates in the Düsseldorf Table were adjusted at the beginning of 2022. The table sets out the standard rates for child support and the deduction rates for the person obligated to pay support. Since the minimum needs for children have increased according to the “Fourth Ordinance Amending the Minimum Maintenance Allowance of November 30, 2021,” the maintenance rate for minor children has also risen.
Following the amendment, the minimum child support amounts are as follows:
- first age group (up to age 3) €396 (increase of €3)
- second age group (up to age 12) €455 (increase of €4)
- third age group (from age 13 until reaching the age of majority) €533 (increase of €5)
The figures shown are those from the first income bracket (up to €1,900) of the Düsseldorf Table. The same increase in the rates of need applies to the following income groups. As in the past, these are increased by 5% of the minimum maintenance for each group from the second to the fifth, and by 8% for each subsequent group.
Increase in maintenance rates for adults and students
The maintenance rates for adult children are also being increased. They now amount to 125% of the maintenance rates for the newly defined second age bracket. If students do not live with their parents or a parent, the maintenance rate remains unchanged at the 2021 level (€860). This amount may be adjusted upward in cases of increased need or in consideration of the parents’ financial situation.
Child Benefit Calculation
Child benefit must be taken into account when calculating the child’s needs. For minor children, half of the child benefit is generally taken into account. For children of legal age, the needs calculation includes the full amount of the child benefit
An additional income group
The first ten income groups in the table (income up to €5,500) remain unchanged. However, the Düsseldorf Table has been expanded to include additional income groups. The table now ends with an adjusted income of €11,000; at this income level, the child’s needs correspond to 200% of the minimum needs. This new provision is being introduced in accordance with the ruling of the Federal Court of Justice (BGH) dated September 16, 2020. It was established there that, in cases of higher parental income, it must be ensured that children participate in a lifestyle appropriate to their age that takes into account their parents’ particularly favorable economic situation.
The personal allowance remains unchanged
The “deductible” refers to the amount remaining to the maintenance-paying parent for their own needs. This remains unchanged from 2021. With respect to the claims of minor children and unmarried children of legal age up to the age of 21 who still live in the household of their parents or one parent and are enrolled in general school education, the necessary allowance for a non-working person obligated to pay support is €960, and for a working person obligated to pay support, it is €1,160. The required deduction includes housing costs (rent including utilities) of €430. The deduction may be increased if the housing costs exceed this amount and are not unreasonable.
Provided that the minimum needs of the child entitled to support are not adversely affected, the deduction in 2022 will be at least €1,400
Tax Consulting in Düsseldorf and Oberhausen
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