1983 - Accompanying Budget Law 1983 (from 1945-1990: West Germany)

Policy Field: 
Family & Children
Topic: 
Family Allowances
Country: 
Major Implications of the Reform: 

The dual system of child benefits and tax credits, which was eliminated in 1974, was reintroduced. Unlike under the scheme that was in place prior to 1975, the deductions were independent of the order of the children. For each child who fulfilled the eligibility criteria, an allowance of 432 DM was provided. Means testing for the allowances for second and additional children was reintroduced. The minimum age threshold was lowered to under the age of 16. Many exceptions to this rule were introduced enabling benefits to be granted until the child was under the age of 18 or 27, if certain requirements were met. The new age limits were introduced on 1 January 1982 (Federal Child Allowance Law of 1982, BGBl. I 1982:13).