Weismann Tax Firm

Elena Weismann
Graduate Economist, Tax Consultant
Certified Consultant for International Tax Law

Child benefit claim during vocational training sessions

by Elena Weismann in News from tax law

Example: A grown daughter completes her education meeting the requirements and qualifications to become employed as a tax clerk. While holding the position of tax clerk she returns to school, continuing her job training and increasing her skills to become a tax specialist. While completing additional training she is regularly employed, working 20 hours a week in a tax office to reach the career goal of tax specialist.  According to the examination regulations, as a prerequisite one must complete additional training as well as three years of professional experience as a tax clerk to become qualified to take the examination to become a tax specialist. As a result of these requirements the first degree received plus continuing education is integral to a uniform course of training.

The Finance Court Düsseldorf has contradicted this situation. According to them a uniform training course shall only be considered to exist if the training sections are factually connected to each other and take place within a narrow time frame. The vocational training as a tax clerk and the subsequent training as a tax specialist do not complete one uniform training unit. The first degree is considered as secondary education and the continued training after the degree is considered an additional education, not part of one continuous program of training.

The Federal Finance Court must make a final decision.

Note:

During this time the Federal Finance Court has decided in another case, that secondary vocational education following initial training as a tax clerk is considered secondary education if the child does not continue at the earliest possible date.

Employment of more than 20 hours a week during the waiting period, between the first and second training programs, as well as throughout the completion of the professional education excludes one from receiving the child benefit claim.

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