Under child benefit law, a child is also in vocational training if he or she is preparing for a repeat examination through self-study. The Federal Fiscal Court decided this in two rulings and established the following principles:



- Successful repeat examination: If the child successfully passes the first possible repeat examination, it can be assumed without further evidence that the child was in vocational training during the preparation phase (ruling from 2.4.2009, ref.: III R 85/08).



- Failed repeat examination: If the child does not pass the repeat examination despite self-study, it must be proven or made credible that the child has seriously and sustainably prepared for the repeat examination (judgment of 24.9.2009, Ref.: III R 70/07).



Tip from the "WISO-SteuerBrief": A continuously kept "learning diary" should suffice as proof of self-study. In addition, discussions with teachers or examiners should be documented in writing.



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