Adaptation of the Family Bonus Plus to the local price level by means of a statutory instrument
The Family Bonus Plus brings ab the predisposition 2019 Tax relief for child-related costs (see also KI 07/18).
For Regulation (Family Bonus Plus tax deductions – EU Adjustment Regulation, Federal Law Gazette II 2018/257) various family benefits relating to children who are permanently living in a another EU/EEA state or in the Switzerland hold up, by means of an adjustment factor to the respective Country's price level adjusted. The ordinance is to be applied for the first time to wage payment periods ending after 31 December 2018. For income tax assessment cases, the ordinance is to be applied for the first time for the calendar year 2019. The ordinance concerns the Family Bonus Plus, the single earner's and single parent's deduction, the maintenance deduction, and the additional child amount.
The Adjustments for selected family benefits per country are as follows (in €):.
| The state in which the children are constantly present | Family bonus per month before the 18th birthday | Family bonus per month after the 18th birthday | AVAB or AEAB for the first child | Maintenance payment per month for the first child | Child supplement per year per child |
| Austria | 125,00 | 41,68 | 494,00 | 29,20 | 250,00 |
| Belgium | 128,50 | 42,85 | 507,83 | 30,02 | 257,00 |
| Bulgaria | 56,25 | 18,76 | 222,30 | 13,14 | 112,50 |
| Denmark | 165,75 | 55,27 | 655,04 | 38,72 | 331,50 |
| Germany | 121,75 | 40,60 | 481,16 | 28,44 | 243,50 |
| Estonia | 88,75 | 29,59 | 350,74 | 20,73 | 177,50 |
| Finland | 142,75 | 47,60 | 564,15 | 33,35 | 285,50 |
| France | 127,13 | 42,39 | 502,40 | 29,70 | 254,25 |
| Greece | 99,13 | 33,05 | 391,74 | 23,16 | 198,25 |
| Ireland | 145,75 | 48,60 | 576,00 | 34,05 | 291,50 |
| Isle | 177,13 | 59,06 | 700,00 | 41,38 | 354,25 |
| Italy | 118,50 | 39,51 | 468,31 | 27,68 | 237,00 |
| Croatia | 77,75 | 25,92 | 307,27 | 18,16 | 155,50 |
| Latvia | 83,88 | 27,97 | 331,47 | 19,59 | 167,75 |
| Liechtenstein | 125,00 | 41,68 | 494,00 | 29,20 | 250,00 |
| Lithuania | 74,13 | 24,72 | 292,94 | 17,32 | 148,25 |
| Luxembourg | 147,50 | 49,18 | 582,92 | 34,46 | 295,00 |
| Malta | 96,63 | 32,22 | 381,86 | 22,57 | 193,25 |
| Netherlands | 130,88 | 43,64 | 517,22 | 30,57 | 261,75 |
| Norway | 165,63 | 55,23 | 654,55 | 38,69 | 331,25 |
| Poland | 63,13 | 21,05 | 249,47 | 14,75 | 126,25 |
| Portugal | 99,00 | 33,01 | 391,25 | 23,13 | 198,00 |
| Romania | 61,63 | 20,55 | 243,54 | 14,40 | 123,25 |
| Sweden | 148,25 | 49,43 | 585,88 | 34,63 | 296,50 |
| Switzerland | 190,00 | 63,35 | 750,88 | 44,38 | 380,00 |
| Slovakia | 80,13 | 26,72 | 316,65 | 18,72 | 160,25 |
| Slovenia | 98,75 | 32,93 | 390,26 | 23,07 | 197,50 |
| Spain | 107,88 | 35,97 | 426,32 | 25,20 | 215,75 |
| Czech Republic | 77,38 | 25,80 | 305,79 | 18,07 | 154,75 |
| Hungary | 70,25 | 23,42 | 277,63 | 16,41 | 140,50 |
| United Kingdom | 143,38 | 47,81 | 566,62 | 33,49 | 286,75 |
| Cyprus | 103,50 | 34,51 | 409,03 | 24,18 | 207,00 |
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