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, i.e. those who are entitled can apply for the Family Bonus Plus from the month in which the child is born.
- The Family Bonus Plus amounts to €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 totalling €58.34 per month (€700.08 per year) is granted annually, 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. Family allowance is regulated by the Family Burden Compensation Act 1967. If the tax office in Austria grants a compensation or differential payment, this is also deemed receipt of family allowance.
If the child lives in Austria and the conditions for a compensation payment are basically fulfilled, the Family Bonus Plus is also due.
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 also due if the family benefits are higher abroad and the differential payment is therefore zero.
If, in the case of children of full age, family allowance is transferred directly to the child's account, the parent entitled to family allowance or the recipient of family allowance remains eligible to apply for the Family Bonus Plus. If the child himself/herself is entitled to family allowance (e.g. disabled children with an independent household whose parents do not provide them with the majority of the maintenance), the Family Bonus Plus is not available.
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:
- The recipient of the family allowance and their spouse/partner or
- The recipient of family allowance and the person liable for paying support money 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?
- Via the employer using Form E 30 (see page 30).
- As part of the employee tax assessment
- using Supplement L 1k if your family situation has not changed in 2025
- using Supplement 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 also 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 (subsequent waiver). This can be an advantage if it turns out that you do not pay enough income tax for the Family Bonus Plus (in full) to apply, but the other person entitled to it does.
When and how do I apply for the Family Bonus Plus using Supplement L 1k?
Supplement L 1k should be used if your family situation has not changed in 2025 (e.g. parents are married for the whole of 2025, parents live in a domestic partnership for the whole of 2025, or separately for the whole of 2025 and the support-money debt has been fully met). In this context it is important that you indicate your current civil status (with date) on Form L 1 or E 1.
Important
Please fill in an individual Supplement L 1k for each child.
Country of residence of the child
In any case, the child's country of residence must be indicated in Supplement L 1k, item 2.6, by entering the respective vehicle nationality symbol. If the child lived in Austria, then "A" is to be entered here. For Germany enter "D", for Hungary "H", for Slovakia "SK", for the Czech Republic "CZ", for Liechtenstein "FL", for Switzerland "CH", for Italy "I", for Slovenia "SLO", etc.
No Family Bonus Plus is available for children in third countries. If the child is only temporarily abroad for a study term or study abroad, or completing another vocational training abroad, then the child's place of residence remains in Austria for the purposes of the Family Bonus Plus. In these cases, the child remains a member of the household as in the case of family allowances.
Splitting of the Family Bonus Plus among spouses/partners
Spouses/partners apply for the Family Bonus Plus in Form L 1k, item 3.1. The spouse/partner is the person with or to whom the recipient of the family allowance
- is married,
- is in a civil partnership with, or
- has lived in a domestic partnership for more than six months of the calendar year. This period of six months does not apply if the partner who does not receive family allowance is entitled to the support money deduction for this child in the remaining months of the calendar year.
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).
These possibilities of splitting under item 3.1 cannot be applied if the parents are separated and the person liable for paying support money pays maintenance (alimony).
In total, a child is never entitled to more than the entire Family Bonus Plus. Therefore, please coordinate with the other parent to avoid applying twice and to ensure that you are not liable to any additional tax payments. 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 obligation fully met)
- The recipient of the family allowance applies for one-half of the Family Bonus Plus 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 Family Bonus Plus (item 3.2 of Form L 1k), and the maintenance payer does not apply; or
- the maintenance payer applies for the whole Family Bonus Plus (item 3.2 of Form L 1k), and the recipient of the family allowance does not apply.
In total, a child is never entitled to more than the entire Family Bonus Plus. Therefore, please coordinate with the other parent to avoid applying twice and to ensure that you are not liable to any retrospective tax payments. If an excessive amount is applied for, half of the Family Bonus Plus will be considered for each beneficiary.
Apportionment of the Family Bonus Plus if the support money obligation has NOT been fully met
If the support money obligation was not fully met in 2025, you cannot apply for the Family Bonus Plus using Supplement L 1k. In this case, please use Supplement L 1k-bF, as a monthly review is required. For more information and examples, please refer to the completion instructions for Supplement L 1k-bF (L 1k-bf-Erl-2025).
If the support money obligation was not fulfilled in 2025—i.e. if the person liable for paying support money did not make any payments at all and did not provide any maintenance in kind either—, you have to apply for the Family Bonus Plus under item 3.1 of Form L 1k. In this case, the person liable for paying support money is not entitled to a Family Bonus Plus, and the recipient(s) of the family allowance can apply for the whole Family Bonus Plus or share it with a new spouse/partner.
How do I apply for the support money deduction using Supplement L 1k?
The person liable for paying support money 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. If the support money has been paid in full during the year, there is also full entitlement to the Family Bonus Plus.
Back payments of maintenance must be considered in the year of payment. It does not matter when in 2025 the payments were made. For the Family Bonus Plus to be considered for 2025, the outstanding support money obligation in the year 2025 which dates back furthest in time is therefore repaid first.
If, in the case of parents living separately, the statutory support money obligation is met by maintenance in kind, the person liable for paying support money is also entitled to the support money deduction. Upon request, proof of maintenance in kind must be provided in writing, either in the form of a contractual arrangement or a confirmation from the other parent confirming the maintenance agreement reached. Proof of payment of maintenance in kind can be provided in the form of confirmation by the other parent.
The support money deduction must be applied for under item 4.1 of Supplement L 1k, in which the maintenance payer states both the amount of the monthly support money obligation and the total amount of maintenance actually paid in the year. Where the monthly support money obligation changes during the year, the average value must be given.
Average maintenance allowance rates for calendar year 2025
The average requirement rates (standard requirement rates) apply only in the absence of an official imposition, a written contract and a written confirmation from the person entitled to receive, confirming the maintenance agreement reached and its fulfilment.
Age group Amount 0–5 years €350 6–9 years €440 10–14 years €540 15–19 years €670 20 years or older €770
Example 1 — Maintenance is paid in full
A has to pay €400 per month in maintenance for his daughter and honoured these payment obligations every month in 2025, i.e. A paid 12 × €400 = €4,800. A must complete Form L 1k under item 4.1 as follows: total maintenance payments made in 2025: €4,800; amount of the monthly support money obligation: €400. A can also apply for the Family Bonus Plus using Supplement 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. B did not regularly meet his payment obligations and did not pay the maintenance in full in 2025; in 2025, he paid a total of €2,600. B must complete Form L 1k under item 4.1 as follows: total maintenance payments made in 2025: €2,600; amount of the monthly support money obligation: €300. B can apply for the Family Bonus Plus using Supplement L 1k-bF (under item 3), as B is entitled to the support money deduction and the Family Bonus Plus for 8 months only. Calculation: €2,600 ÷ €300 = 8.67; the result is rounded down to a whole number, giving the number of months for which the support money deduction is due.
Example 3 — Separation of parents in 2025
C separated from his wife at the end of July 2025. From August 2025, he had to pay €400 a month in maintenance for his son and continued to pay these €400 each month from August to December, i.e. C paid 5 × €400 = €2,000. C must complete Form L 1k under item 4.1 as follows: total maintenance payments made in 2025: €2,000; amount of the monthly support money obligation: €400. C can apply for the Family Bonus Plus using Supplement L 1k-bF (under item 3), since the family circumstances have changed, which make monthly consideration of the Family Bonus Plus necessary. His ex-wife must also apply for the Family Bonus Plus using Supplement L 1k-bF (under item 3).
Example 4 — Maintenance to be paid increases during the year and is paid in full
D has to pay €350 a month in maintenance for his daughter. From April 2025 onwards the monthly maintenance to be paid increased, and D had to pay €400, i.e. €350 from January to March (3 months) and €400 from April to December (9 months). D pays the maintenance in full. D must complete Form L 1k under item 4.1 as follows: total maintenance payments made in 2025: €4,650 (calculation: (3 × €350) + (9 × €400) = €1,050 + €3,600 = €4,650); amount of the monthly support money obligation: €387.50 (calculation: €4,650 ÷ 12 months = €387.50). D can also apply for the Family Bonus Plus using Supplement L 1k, under item 3.2.
Example 5 — Maintenance to be paid increases during the year and is not paid in full
The monthly maintenance to be paid by E for his son is increased during the year: January to May (5 months) €350, June to December (7 months) €400. E only paid irregularly and did not pay the maintenance in full in 2025; in 2025 he paid a total of €3,000. E must complete Form L 1k under item 4.1 as follows: total maintenance payments made in 2025: €3,000; amount of the monthly support money obligation: €379.17 (calculation: (5 × €350) + (7 × €400) = €1,750 + €2,800 = €4,550/12 = €379.17). E can apply for the Family Bonus Plus using Supplement L 1k-bF (under item 3), as E is entitled to the support money deduction and the Family Bonus Plus for 7 months only. Calculation: €3,000 ÷ €379.17 = 7.91; the result is rounded down to a whole number, giving the number of months for which the support money deduction is due.
Example 6 — Maintenance in kind has been agreed and is being fulfilled in full
F lives separately from the mother of his seven-year-old child and has agreed with her on maintenance in kind, since half of the time the child lives with him and F does not have to pay any additional alimony. Since only amounts can be entered in Supplement L 1k, there is no concern when the average requirement is stated in such cases (average requirement 2025 for 7-year-olds: €440 per month). If requested, the arrangement concerning maintenance in kind and its fulfilment must be confirmed. F must complete Form L 1k under item 4.1 as follows: total maintenance payments made in 2025: €5,280; amount of the monthly support money obligation: €440. F can also apply for the Family Bonus Plus with Supplement L 1k, under item 3.2.
When to apply for the Family Bonus Plus using Supplement L 1k-bF?
Supplement L 1k-bF (item 3) should be used if special circumstances in 2025 necessitate monthly consideration of the Family Bonus Plus, in particular in case of:
- Separation of spouses/partners in 2025
- Marriage or start of registered partnership in 2025
- Start of a domestic partnership that existed for more than six months in 2025
- Maintenance payments for the child were not paid in full in 2025
- Death of spouse/partner in 2025
- Change in family allowance during the year
If the entitlement to family allowance is no longer applicable (e.g. because the child already has an income of his/her own), Form L 1k-bF does not need to be filled in.
Important
You must fill out a separate Supplement L 1k-bF for each child. It is essential that you read the completion instructions (L 1k-bF-Erl) accompanying Supplement L 1k-bF.