Because pilot training is only completed once a type rating has been acquired, parents are entitled to child benefit for this period.



If a child has completed pilot training and then has to wait a year to acquire the type rating for a certain type of aircraft, the parents are entitled to child benefit during this waiting period. The "WISO-SteuerBrief" points out this decision by the Federal Fiscal Court (BFH).



In the case in question, the son had to wait because "his" airline only needed co-pilots again after a year. However, the acquisition of the first type rating is still part of the professional training of a pilot, because without a type rating, no common commercial aircraft may be flown and employment with an airline would therefore be practically impossible, according to the BFH (judgment of 4.3.2010, Ref.: III R 23/08).



Tip from "WISO-SteuerBrief": The fact that the son worked as a paramedic during the waiting period does not exclude the entitlement to child benefit, as long as the income and earnings do not exceed the limit for child benefit.



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