For 2017, child benefits for the first two children amount to 192 EUR each, 198 EUR for the third child, and 223 EUR for every following one. Child benefits are only payable after an appropriate application. They are accessible to all parents who have their permanent residence or centre of life in Germany.
Keep in mind that the amount, to which you were entitled in the given year, has to be reported here - not the amount that was actually paid out. If you enter a smaller amount here, the tax and revenues office will automatically adjust it.
Child tax exemption amount
The total child exemption amount: the exemption amount for the child's margin of subsistence and the exemption amount for support, upbringing, and education. For 2017, the total child tax exemption amount stands at 7,356 EUR. It can be claimed even if the other parent has passed away or is not fully liable for taxation. The same is true if the father is unknown. To claim child tax exemptions, a separate annex for every child has to be included in the tax return.
The calculation that determines whether the child exemption applies for each individual case is carried out by the tax and revenue office. No additional information to this end has to be provided in the tax return. The tax and revenue office takes the exemption into account in each case that it benefits the tax-payer.