Overview

• Germany’s Federal Fiscal Court (BFH) ruled on July 7, 2021 (III R 40/19) that studies end for Kindergeld only after the final required exam is passed and all results are communicated.
• Only written notification counts, whether by postal letter or a university online portal, while oral notice does not end entitlement.
• If written results arrive weeks or months after the last exam or thesis submission, Kindergeld can continue for the interim period.
• Family benefits offices have often halted payments at the last exam or submission, a practice that the BFH decision deems incorrect.
• New consumer reporting highlights the ruling and urges families to document the exact date of written results and request corrections if payments were stopped early.