New Düsseldorf Table Effective January 1, 2026: Changes to Child Support

An updated version of the Düsseldorf Table—the most important tool for calculating child support in Germany—will take effect at the start of the new year. The changes effective January 1, 2026, published by the Higher Regional Court of Düsseldorf, primarily affect the need-based rates for children, but also the deductibles for parental and grandparent support. Here, we provide a clear summary of exactly what is changing and what this means for those obligated to pay support and those entitled to receive it.

What is the Düsseldorf Table?

The Düsseldorf Table is a recognized guideline for calculating child support (Section 1610 of the German Civil Code). It specifies how much support a child typically needs based on their age and the income of the parent obligated to pay support. The table is revised regularly—since 1979 by the Higher Regional Court of Düsseldorf in consultation with other higher regional courts and the German Family Court Conference.

What remains the same in 2026

• The table structure remains the same as last year.
• There are 15 income groups—ranging from up to €2,100 per month (Group 1) to over €11,200 (Group 15).
• The table continues to be based on the standard case: two dependents.

This will change as of January 1, 2026

1. Higher child support for minor children

The need-based rates for children in age groups 1 through 3 will increase slightly:

• 0–5 years: €486 (previously: €482)
• 6–11 years: €558 (previously: €554)
• 12–17 years: €653 (previously: €649)

These amounts apply to the first income bracket (up to €2,100). In higher brackets, the rates increase by 5% for each group—as usual:

• by 5% in each group up to the 5th group,
• from the 6th group onwards by 8% of the minimum requirement.

2. Higher child support for adult children as well

The allowance for adult children still living at home is also being increased. In the first income group, it remains at 125% of the minimum requirement for the second age group (6–11 years)—that is, €697.50. In higher groups, the rate also increases as usual.

3. No change for students

For students who no longer live at home, the allowance remains unchanged at €990 per month, including rent and utilities of €440.

Child benefit continues to be counted

As before, child benefit is taken into account when calculating the requirement:

• Minor children: 50% is counted
• Adult children: Counted in full

The “payment table” in the appendix to the Düsseldorf Table shows how much is actually to be paid.

Exemptions: What must remain with the maintenance obligor

No increase in the minimum allowance in 2026

The allowance is the amount that must remain with the person obligated to pay support to cover their own living expenses. These amounts will remain unchanged in 2026.

New provisions for parental support

For the first time since 2020, the table again specifies concrete figures for the so-called reasonable allowance when children are required to pay support for their parents:

• €2,650 for the person obligated to pay support
• €2,120 for the spouse (each including reasonable rent including utilities)

Only 30% of income exceeding these amounts may be used to calculate support payments—70% remains exempt. This regulation follows a recent ruling by the Federal Court of Justice in October 2024 and is based on the Relatives Relief Act.

New: Provision for grandchild support

Grandparents who are required to pay support for their grandchildren will also receive a specified exemption amount in the future:

• Also €2,650 or €2,120 for the spouse
• In this case, however, only 50% of the excess income remains exempt from calculation.

Background: The burden of care costs in cases of grandchild support is generally not comparable to that of parental support—hence the different rate.

Outlook for 2027

Whether the need-based rates and deductibles will be adjusted again as of January 1, 2027, depends, among other things, on developments in social law regarding standard rates as well as the 2026 Minimum Maintenance Regulation. A decision on this is expected in the course of the coming year.

Conclusion: Maintenance calculations are becoming more complex

The new Düsseldorf Table introduces moderate adjustments to child support but provides important clarifications regarding the deductibles. In particular, the specific amounts for parental and grandchild support create greater clarity—for both those obligated to pay support and those entitled to receive it.

Anyone who pays or receives maintenance should regularly check whether new regulations result in changes—especially in the event of changes in income or new family situations.

As experienced tax advisors in Düsseldorf and Oberhausen, we support you with all questions regarding maintenance, deductions, and the tax implications of family law—competently, individually, and always with an eye on your financial situation.

Note: This article does not replace legal advice in individual cases. Always seek individual advice for specific questions regarding maintenance law or maintenance calculations.