N. Family Bonus Plus
Important
If you submit an employee tax assessment, you must apply for the Family Bonus Plus again — even if you have already requested it from your employer — otherwise you may be liable to an unwanted additional tax payment. In the employee tax assessment, you can also apply for a different apportionment than that requested from the employer.
What is the Family Bonus Plus, and what is the amount of the entitlement?
The Family Bonus Plus is a tax deduction that directly reduces your tax burden. You are entitled to it if you are subject to unlimited tax liability in Austria and family allowance is received for the child.
The Family Bonus Plus is a monthly tax credit:
- €166.68 per month (€2,000.16 per year) for a child up to the child's 18th birthday.
- After the child's 18th birthday, a reduced Family Bonus Plus of €58.34 per month (€700.08 per year) is granted, provided that family allowance is received for this child.
The income tax reduced by the Family Bonus Plus can never fall below zero (i.e. the maximum tax relief is €2,000.16 or €700.08 per child and year, respectively). No Family Bonus Plus is available for children in third countries.
Is receipt of family allowance a prerequisite for the Family Bonus Plus?
As a rule, the Family Bonus Plus is available only if Austrian family allowance is received for the child. If you work in Austria and your child lives in another EU or EEA country or in Switzerland, and the conditions for a differential payment are basically met, then the Family Bonus Plus is due also if the family benefits are higher abroad and the differential payment is therefore zero.
Who can apply for the Family Bonus Plus?
As a rule, both parents are entitled to apply for the Family Bonus Plus, i.e. either:
- Recipient of the family allowance and spouse/partner of the person receiving family allowance, or
- Recipient of the family allowance and support money debtor who provides the legal maintenance for the child and who is entitled to a support money deduction.
How to apply for the Family Bonus Plus?
- From the employer with Form E 30.
- In the context of the employee tax assessment:
- with Attachment L 1k if your family situation has not changed in 2024
- with Attachment L 1k-bF (Family Bonus Plus in special cases) if there are special circumstances that necessitate monthly consideration of the Family Bonus Plus
Can the Family Bonus Plus application be withdrawn?
Yes, the application can also be withdrawn. This is possible for up to five years after the income tax assessment in which you were granted the Family Bonus Plus has become legally binding. This can be an advantage if it turns out that you do not pay so much income tax that the Family Bonus Plus can have an effect in full, but the other person entitled to it does.
When and how do I apply for the Family Bonus Plus with Attachment L 1k?
Attachment L 1k is to be used if your family situation has not changed in 2024 (e.g. parents are married for the whole of 2024, parents live in a domestic partnership for the whole of 2024, or separately for the whole of 2024 and the support money debt has been fully met).
Important: Please fill in an individual Attachment L 1k for each child.
The child's country of residence must be indicated in Attachment L 1k, item 2.6, by entering the respective vehicle nationality symbol (A = Austria, D = Germany, H = Hungary, SK = Slovakia, CZ = Czech Republic, FL = Liechtenstein, CH = Switzerland, I = Italy, SLO = Slovenia, etc.).
Splitting of the Family Bonus Plus among spouses/partners
Spouses/partners have the following options for applying for the Family Bonus Plus:
- The recipient of the family allowance applies for one-half the Family Bonus Plus and the spouse/partner also applies for one-half (item 3.1 of Form L 1k); or
- the recipient of the family allowance applies for the whole Family Bonus Plus (item 3.1 of Form L 1k), and the spouse/partner does not apply; or
- the recipient of the family allowance does not apply and the spouse/partner applies for the full amount (item 3.1 of Form L 1k).
In total, a child is never entitled to more than the entire Family Bonus Plus. If an excessive amount is applied for, half of the Family Bonus Plus will be considered for each beneficiary.
Splitting in case of parents living separately (support money debt fully met)
- The recipient of the family allowance applies for one-half and the maintenance payer also applies for one-half (item 3.2 of Form L 1k); or
- the recipient of the family allowance applies for the whole amount (item 3.2 of Form L 1k); or
- the maintenance payer applies for the whole amount (item 3.2 of Form L 1k).
If the support money debt was NOT fully met
If the support money debt was not fully met in 2024, please use Attachment L 1k-bF, as a monthly review is required. The support money debtor is entitled to the Family Bonus Plus only for the number of months for which the support money debt has been fully met and the support money deduction is due.
Average maintenance allowance rates for the calendar year 2024:
| Age group | Amount |
|---|---|
| 0–5 years | €340 |
| 6–9 years | €430 |
| 10–14 years | €530 |
| 15–19 years | €660 |
| 20 years or older | €760 |
Example 1 — Maintenance is paid in full:
A has to pay €400 per month in maintenance for his daughter and correctly honours this obligation monthly in 2024 (12 × €400 = €4,800). A can apply for the Family Bonus Plus with Attachment L 1k under item 3.2.
Example 2 — Maintenance is not paid in full:
B has to pay €300 of monthly maintenance for his daughter. In 2024 he paid a total of €2,600. B can apply for the Family Bonus Plus with Attachment L 1k-bF, as B is entitled to the support money deduction and the Family Bonus Plus for 8 months only.
Calculation: €2,600 ÷ €300 = 8.67 → rounded down = 8 months
Example 3 — Separation of parents in 2024:
C separates from his wife at the end of July 2024. From August 2024, he must pay €400 a month in maintenance for his son (5 × €400 = €2,000). C must apply for the Family Bonus Plus with Attachment L 1k-bF, since the family circumstances have changed. His ex-wife must also apply with Attachment L 1k-bF.
When to apply for the Family Bonus Plus with Attachment L 1k-bF?
Attachment L 1k-bF (item 3) is to be used if special circumstances in 2024 necessitate monthly consideration of the Family Bonus Plus, as is the case in particular in case of:
- Separation of spouses/partners in 2024
- Establishment of marriage or registered partnership in 2024
- Establishment of a domestic partnership that has existed for more than six months in 2024
- Maintenance payments for the child were not fully paid in 2024
- Death of spouse/partner in 2024
- Change in family allowance during the year
Important: You must fill out a separate Attachment L 1k-bF for each child. It is essential that you read the completion instructions (L 1k-bF-Erl-2024) accompanying Attachment L 1k-bF.