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GermanyBundesfinanzhof

BFH: post-birth worker status preserves Kindergeld claim

BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.

By Taxxa AI OyPublished 1 October 2026

Tax

A Union citizen mother who gives up work or job-seeking in late pregnancy or after birth keeps her free-movement worker status where she resumes employment or finds another post within a reasonable period after birthBundesfinanzhof — and with it her child-benefit claim under § 62 Abs. 1a Satz 3 EStG in conjunction with § 2 Abs. 2 Nr. 1 FreizügG/EUBundesfinanzhof. Decided in the judgment of 13 August 2026Bundesfinanzhof (III R 27/24)Bundesfinanzhof, the III. Senat resolves the Kindergeld dispute by the Court of Justice's Saint Prix rulingBundesfinanzhof of 19 June 2014Bundesfinanzhof (C-507/12)Bundesfinanzhof and dismisses the Familienkasse's revision against the Finanzgericht Düsseldorf judgment of 25 June 2024Bundesfinanzhof (10 K 316/24 Kg)Bundesfinanzhof as unfounded, with costs on the defendant.

The Romanian claimantBundesfinanzhof worked as a warehouse assistant from September 2022 until maternity protectionBundesfinanzhof, gave birth in February 2023Bundesfinanzhof and claimed Kindergeld in May 2023Bundesfinanzhof for October 2023 to January 2024Bundesfinanzhof. The Familienkasse refusedBundesfinanzhof, invoking guidance that worker status survives only illness or accident, income replacement, a dormant contract such as Elternzeit, or trainingBundesfinanzhof. The lower court ordered assessmentBundesfinanzhof; the fixed-term contract had run to 25 June 2023Bundesfinanzhof, and on 29 January 2024 she signed a new agency contractBundesfinanzhof (start 8 April 2024)Bundesfinanzhof, preceded by job-seeking no later than January 2024Bundesfinanzhof.

After three months of domestic residence, an EU citizen's Kindergeld claim requires a § 2 Abs. 2 or 3 FreizügG/EU basisBundesfinanzhof, and § 2 Abs. 3 Satz 1 Nr. 1 preserves the right through temporary incapacity from illness or accident without expressly regulating pregnancy and the first months after birthBundesfinanzhof. Saint Prix fills the gap under Article 45 AEUVBundesfinanzhof: worker status survives leaving work or job-seeking for the physical constraints of late pregnancy and birth's aftermath, provided return or a new post within a reasonable period. Pregnancy is distinct from illnessBundesfinanzhof, Article 7(3) of Directive 2004/38/EC is non-exhaustiveBundesfinanzhof, and market integration can persist "for a number of months"Bundesfinanzhof; the national court weighs all circumstances with the national maternity-leave rulesBundesfinanzhof, and a single absence of up to twelve months leaves residence continuity untouched (Article 16(3))Bundesfinanzhof.

The Senat's review standards: employment at the start of maternity protection keeps worker status through the § 3 MuSchG periods — normally eight weeks after birthBundesfinanzhof, so with the § 66 Abs. 2 EStG monthly principle the claim as a rule persists through the birth month and two following monthsBundesfinanzhof. Beyond that the court examines a twelve-month windowBundesfinanzhof: subsisting or new contracts establish status, including during Elternzeit leaveBundesfinanzhof; genuine job-seeking months countBundesfinanzhof; months with neither need an overall assessment of persisting integration, conditioned on resuming or finding work by the first birthday with prompt take-upBundesfinanzhof.

Applied here, the assessment holds: genuine employment until maternity protectionBundesfinanzhof, Mutterschutz through April 2023Bundesfinanzhof, the fixed-term contract into June 2023Bundesfinanzhof, re-established status through the January 2024 contract and preceding search within the yearBundesfinanzhof, and the July–December 2023 gap still reasonableBundesfinanzhof. Take-up in April 2024Bundesfinanzhof, plus a February 2024 contract ended 11 March 2024 by mutual terminationBundesfinanzhof, still shows a post taken up promptly after the first birthdayBundesfinanzhof. Internal agency guidance cannot displace the Union-conform interpretation owed under Article 20(3) GGBundesfinanzhof.

Legal basis: § 62 Abs. 1 and Abs. 1a Satz 3, §§ 63 Abs. 1, 66 Abs. 2 EStGBundesfinanzhof; § 2 Abs. 2 Nr. 1 and 1a, Abs. 3 Satz 1 Nr. 1 and § 4a Abs. 6 Nr. 3 FreizügG/EUBundesfinanzhof; Art. 45 AEUVBundesfinanzhof; Art. 7(1)(a), 7(3), 11(2) and 16(3) of Directive 2004/38/ECBundesfinanzhof; ECJ Saint Prix of 19 June 2014, C-507/12Bundesfinanzhof.

For Union citizen mothers after pregnancy and birth, invoke retained worker status under Saint Prix: document maternity protection, subsisting contracts, job-seeking and resumption by the first birthday month by month, and rebut the Familienkasse guidance with Article 45 TFEU.

Sources

Kindergeldanspruch einer Unionsbürgerin aufgrund der Arbeitnehmerfreizügigkeit im Anschluss an Schwangerschaft und Geburt

GermanyBundesfinanzhof

BFH: post-birth worker status preserves Kindergeld claim

BFH III R 27/24: a Union citizen mother who leaves work for pregnancy and birth keeps worker status where she returns within a reasonable period — Kindergeld upheld.

By Taxxa AI OyPublished 1 October 2026

Tax

Sources

Kindergeldanspruch einer Unionsbürgerin aufgrund der Arbeitnehmerfreizügigkeit im Anschluss an Schwangerschaft und Geburt