The book provides practical insights into the tax benefits from claims to payment. It addresses classic questions as well as numerous special issues: applications and application procedures, eligible claimants and competing claims, child benefit advantages, special eligibility criteria (e.g., job-seeking children, vocational training), specific education costs and social security contributions, extension criteria, payment of child benefits to public service employees, offsetting and garnishment, and legal protection. The work consistently takes into account tax structuring aspects and the child allowance to assist advisors with their inquiries. The current DA-FamEStG from the Federal Central Tax Office is incorporated.