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DE

Familienkasse

Rückforderung: the Familienkasse wants Kindergeld (child benefit) back, what now?

What this letter means

The Familienkasse demands Kindergeld back if it paid it for months in which there was no entitlement. The decision is usually called "Aufhebungs- und Erstattungsbescheid" (decision cancelling benefits and demanding repayment). It states the reason, the amount and the payment date. The duty to repay Kindergeld under tax law comes from § 37 Abs. 2 AO.

An Einspruch (objection) does not postpone the duty to pay (§ 361 Abs. 1 AO). The Familienkasse points out that, in principle, the amount must be paid by the stated date even if you file an Einspruch. If you want to avoid this, also apply for suspension of enforcement (Aussetzung der Vollziehung).

If you pay late, late payment surcharges (Säumniszuschläge) of 1 percent of the unpaid amount are charged for each month or part of a month (§ 240 AO). If you still receive Kindergeld, the Familienkasse can usually keep up to half of it.

For Kindergeld under tax law, paying in instalments is in principle not provided for. Under certain conditions, however, the claim can be deferred (Stundung, § 222 AO). In cases of special hardship, the debt can be waived (Erlass, § 227 AO).

What to do now

  1. 1Note the date of the decision, the end of the deadline and the payment date.
  2. 2Check for which months money is demanded back and whether the reason is correct.
  3. 3Find proof that shows you were entitled for these months.
  4. 4File an Einspruch if the repayment demand is wrong in full or in part. Write it in German.
  5. 5If needed, also apply for suspension of enforcement (Aussetzung der Vollziehung).
  6. 6If you cannot pay, apply early for a Stundung (deferral) with proof of your financial situation.

How you can reply

File an Einspruch (objection)

If you were in fact entitled, for example because the training was still going on. Send the proof with it.

Apply for suspension of enforcement (Aussetzung der Vollziehung)

In addition to the Einspruch, if you do not want to pay until a decision is made (§ 361 AO).

Apply for Stundung (deferral) or Erlass (waiver)

If the claim is correct but paying immediately would be a serious burden for you. The Familienkasse provides forms for this. Interest is generally charged during a Stundung.

Common questions

Do I have to pay even though I have filed an Einspruch?

Yes, in principle. The Einspruch does not stop the duty to pay (§ 361 AO). Apply for suspension of enforcement (Aussetzung der Vollziehung) if you do not want to pay the amount until a decision is made.

Can I pay in instalments?

For Kindergeld under the Income Tax Act, paying in instalments is in principle not provided for. A Stundung (deferral) is possible, and part payments can be agreed as part of it. For Kindergeld under the Bundeskindergeldgesetz, instalments are possible as part of a Stundung.

What happens if I do not pay?

Reminders (Mahnungen) and late payment surcharges follow. After that, the claim can be collected by enforcement. Enforcement is carried out by the Hauptzollamt (main customs office).

I still receive Kindergeld for another child. Will the amounts be offset?

That is possible. Usually the Familienkasse keeps up to half of the ongoing Kindergeld. For a higher deduction it needs your written consent.

Sources (German law and official pages)

  1. § 37 AO: Ansprüche aus dem Steuerschuldverhältnis
  2. § 355 AO: Einspruchsfrist
  3. § 361 AO: Aussetzung der Vollziehung
  4. § 222 AO: Stundung
  5. § 227 AO: Erlass
  6. § 240 AO: Säumniszuschläge
  7. Familienkasse: Kindergeld oder Kinderzuschlag zurückzahlen

Research as of: 10 November 2026