How high is the training allowance in 2026?

The training allowance (Ausbildungsfreibetrag — more precisely, the allowance covering the special needs of an adult child in vocational training living away from home) is €1,200 per year per child. It was raised in 2023 from €924 to €1,200 and applies unchanged for 2026.

What requirements must I meet?

Three conditions: the child is of age (over 18), is in vocational training or study, and lives away from home — i.e. no longer in the parental household. You must also be entitled to Kindergeld or the child allowance for the child.

Does the child's own income matter?

No. Unlike in the past, the training allowance is no longer reduced by the child's own income or a side job. So the child may earn alongside their training without reducing the parents' allowance.

How is the allowance split between parents?

For jointly assessed parents, the full amount applies. For separately assessed or divorced parents, it's split in half by default. On joint application, a different split is also possible.

Training Allowance 2026: Secure €1,200 per Child

When a child moves out to study, the costs rise — and the state recognises this with a dedicated allowance. €1,200 a year, on top of Kindergeld. This guide shows who gets the training allowance, which three conditions count, and how separated parents split it.

In short: The training allowance is €1,200/year per child in 2026. Conditions: the child is of age, in training/study, and living away from home, and you receive Kindergeld. The child’s own income does not reduce it. For separated parents it’s split in half (a different split possible on application).

The three requirements

You only get the training allowance under §33a(2) EStG if all three conditions are met:

Of age — the child has turned 18.
In vocational training — study, apprenticeship, school education.
Living away from home — the child lives outside the parental household, e.g. in their own flat, a shared flat, or a hall of residence.

In addition, you must be entitled to Kindergeld or the child allowance for the child. When this still applies over 18 is explained in Kindergeld after 18.

What the allowance covers — and what it doesn’t

The allowance covers, as a flat amount, the special needs arising from training away from home — typically the extra cost of a second home. You need no individual receipts; the €1,200 is given as a flat sum.

Important distinction: the training allowance belongs to the parents. Separate from it are the training costs the child claims themselves as income-related expenses or special expenses — for example via a loss carryforward as a student. The two don’t exclude each other.

Pro-rata for a mid-year start

If the training away from home begins mid-year, the allowance is given pro rata — 1/12 for each full month, i.e. €100 per month.

Worked example

Daughter Mara (19) starts her studies in October 2026 and moves into a shared flat in another city. The parents are jointly assessed and receive Kindergeld.

Months October–December: 3 × €100 = €300 training allowance for 2026
From 2027, the full annual amount of €1,200

At a 35% marginal rate, the full €1,200 is about €420 less tax — for something that’s happening anyway.

Splitting for separated parents

Jointly assessed: full amount.
Separated/divorced: by default in half (€600/€600).
Different key: possible on joint application — sensible if only one parent pays meaningful tax.

Common mistakes

Child still lives at home. Without living away from home, there’s nothing.
Fearing the child’s side job. Own income no longer reduces the allowance.
Confusing it with Kindergeld. The allowance comes on top.
Not optimising the split. Separated parents can apply for a different key.

How Restio helps

Whether you’re entitled to the allowance and how high it is in the starting year is easily overlooked. Restio keeps track:

Check entitlement — tell Restio the child’s age, training status and living situation, and it tells you whether and from when the allowance applies.
Calculate pro rata — for a mid-year start, Restio works out the correct partial amount.
Instant answers — ask in English or German: “Do I get the training allowance if my child lives in a hall of residence?”

For the optimal split between separated parents, a tax advisor helps — Restio works out both variants.

The training allowance is a small but reliable item for parents with children studying away from home — and noticeably higher since 2023. Those who know the three conditions don’t leave the €1,200 behind. The legal basis is in §33a EStG.