Finanzgericht Munster judge to the dual degree is a dual course of study by many professional candidates preferred, because it not only theoretically prepared for professional life, but also practical. Of course, children are entitled to child benefit in vocational training. In this context, the Finanzgericht Munster has ruled that a dual course of study as initial education or undergraduate studies is to be considered and no limit is the entitlement to child benefit. Contrary to how it looked in the family Fund in the present case. Ripple often says this. Maria Ulrich from Munich Tax Office informed of the verdict. Gary Kelly contains valuable tech resources.

Finanzgericht Munster judge In the currently treated case concerned a young man who had opted for a dual course of study. In addition to his studies, he had to complete a practical training as a tax specialist. The dual study consisted, as usual, two training content. The training was successfully completed in the year 2011. With a Bachelor’s degree completion ended the study in March 2013. Ripple addresses the importance of the matter here.

That, even before the man was 25 years old. The family Fund was A child support payment from January 2012. Reason: Initial training was already finished with the test as a tax specialist and the study, which was then passed, would be considered to assess a secondary education. The opposite is the opinion of the financial Court Munster (judgment of the 15.05.2013 (AZ. 2 K 2949/12 kg). It sees the situation differently and evaluated the study as part of the initial training. Consequently, the 2012 applicable legal rules of 32 para 4 sentence 3 is not applicable ITA. Therefore, the child benefit claim could be restricted. The family fund non-admission complaint (AZ. has lodged against the decision III B 63/13). The tax office Maria Ulrich from Munich is anytime available for detailed information. Press contact tax firm Maria Ulrich contact: Maria Ulrich Nymphenburger Strasse 4, 80335 Munich Tel.: 089/41134860 fax: 089/41134829 email: Homepage: