The Federal Constitutional Court (BVerfG) has to deal with the "case settlement effect" for child benefit. Proceedings to this effect are pending under case number BvR 2122/09. The "WISO-SteuerBrief" points this out in its current June issue.
Background: If the income and earnings of an adult child in vocational training even just exceed the child benefit threshold, the parents lose the child benefit for the entire year. This "case-sharing effect" was not objected to by the Federal Fiscal Court. Now the BVerfG has to decide.
Tip from the "WISO-SteuerBrief": Parents who have their child benefit canceled due to slightly exceeding the limit for child benefit (8,004 euros for 2010) can lodge an objection with reference to the pending proceedings. Their proceedings will then be suspended until a final decision is made.
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