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GermanyRechtsprechung des Bundes

Automatic child benefit: birth notice replaces application from 2027

From 2027 the birth notification from the BZSt replaces the child-benefit application, e-filing becomes mandatory, and Familienkassen retrieve eligibility data automatically.

By Taxxa AI OyPublished 20 October 2026

Tax

The Act Introducing Application-Free Child Benefit of 15 October 2026 (Bundesgesetzblatt Teil I Nr. 307, issued 20 October 2026) rewires the child-benefit procedure in the Einkommensteuergesetz (EStG) around automatic birth notifications and inter-agency data retrievalBund. It enters into force on 1 January 2027.Bund

From 2027 child benefit must be applied for electronically with the competent Familienkasse using the officially prescribed dataset via the officially prescribed interface.Bund The Familienkasse may waive electronic filing where the benefit is applied for in writing with the beneficiary's handwritten signature. Besides the beneficiary, anyone with a legitimate interest in payment of the benefit may file the application; the beneficiary must disclose their Identifikationsnummer (IdNr) under § 139b Abgabenordnung (AO) to that person, and if they refuse, the Familienkasse discloses the beneficiary's IdNr to the interested person on request.

The core of the application-free procedure is the new § 67 Absatz 2 EStGBund: in cases where the Bundeszentralamt für Steuern (BZSt) notifies the Familienkasse of a birth under § 69 Satz 3, the Familienkasse may dispense with an application altogetherBund, and the receipt date of the BZSt message takes the place of the application receipt date. Where several equally entitled persons fail to designate a beneficiary and no request under § 64 Absatz 2 Satz 3 is filed, the new § 64 Absatz 4 EStG lets the Familienkasse select the beneficiary in those automatic casesBund; the selection stands until the end of the month following the month in which a designation reaches the Familienkasse.

The data flows behind this come from rewritten §§ 68 and 69 EStG. The Datenstelle der Rentenversicherung and the benefit carriers under Books Two and Three of the Sozialgesetzbuch (SGB) may transmit the data needed to verify benefit claims to the Familienkassen through automated retrieval, with the Bundesministerium für Arbeit und Soziales empowered to regulate retrieval conditions and costs by ordinance with Bundesrat consent. Where a child or an entitled person moves or is deregistered ex officio, the BZSt must immediately send the Familienkasse the § 139b Absatz 3 AO data needed to verify lawful receipt. On the birth of a child the BZSt immediately transmits the child's data and, where available, the parents' data including IdNr, marital-status and wage-tax child data; the Familienkasse separately retrieves wage and employer data from the state tax administration automatically, and the IBAN (plus BIC for foreign banks) for benefit payment from the SGB II/III carriers where the birth message lacks account data.

Flanking amendments authorise the social-data transfers in § 71 Absatz 1 Zehntes Buch SGB and the pension data disclosure to the Familienkassen under § 150 Absatz 5 Sechstes Buch SGB, with no § 79 Absatz 1 Zehntes Buch SGB approval required for the automated retrieval. BZSt data stored under § 39e Absatz 10 EStG may additionally be processed to verify child-benefit claims.

Legal basis: Gesetz zur Einführung eines antragslosen Kindergeldes vom 15. Oktober 2026 (BGBl I Nr. 307), §§ 39e, 64, 67–69 EStG, § 71 SGB X, § 150 SGB VI.

From 2027, route child-benefit cases through the electronic filing channel, rely on the BZSt birth notification instead of an application where available, and align payroll and HR data processes with the Familienkassen automated retrieval.

Sources

Bundesgesetzblatt