Kinderzulage in the Altersvorsorgedepot: who gets it?

Tilman Freyenhagen

Published on 24 July 2026 · Managing Director & Partner, Alsterspree Verlag GmbH

The basic principle of the Kinderzulage in the Altersvorsorgedepot

From 2027, the state Kinderzulage matches every own contribution one-for-one up to a cap of 300 euros per child per year. In principle, however, the allowance for a single child is strictly indivisible and can only ever be credited to one parent, or rather to that parent's Altersvorsorgedepot. The legislator thereby draws a clear line between the assignment of the individual child and a family's overall subsidy entitlement.

The core elements of direct child support

• 100 percent matching effect: for every euro paid in, the eligible parent receives exactly one euro of Kinderzulage, until the maximum amount of 300 euros per child is reached.
• One-parent principle: the allowance for a given child flows, without exception, into exactly one account contract. Splitting the allowance for a single child across two contracts is legally excluded.
• Statutory minimum own contribution: to fully secure entitlement to the Kinderzulage as well as the general Grundzulage, an annual minimum own contribution of 120 euros is required from 2027.

This design considerably simplifies the calculations compared with the former Riester system. Where complex income-dependent minimum contributions previously had to be worked out, the savings contribution actually paid now forms the direct basis for state family support. Before applying, it's worth checking carefully in which parent's account the subsidy achieves the maximum overall effect.

Default assignment: who gets the allowance automatically?

In the Altersvorsorgedepot, the state Kinderzulage is, by default, assigned to exactly the parent against whom the Familienkasse has officially allocated Kindergeld. We see this new statutory arrangement from 2027 as a marked simplification for families, since administration of the subsidy entitlement is tied directly to decisions the authorities have already made.

This rule differs fundamentally from the previous system under classic Riester-Rente (Germany's existing subsidised private pension) contracts. Under the old rules, married couples automatically fell under the so-called mother rule, which assigned the Kinderzulage to the mother's contract by default unless a different assignment was expressly applied for. Under the new Altersvorsorgedepot, this rigid preferential treatment of one parent no longer applies. Instead, the administrative Kindergeld notice forms the direct basis. When you take out a contract, the provider checks, through an automated comparison with the Zentrale Zulagenstelle für Altersvermögen (ZfA), which name is entered in the current notice.

• Binding Kindergeld notice: the statutory subsidy entitlement follows transparently the parent to whom the Familienkasse pays Kindergeld.
• Direct data matching: in the Altersvorsorgedepot, assignment happens fully automatically between the account provider and the tax authorities.
• Replacing the old pattern: the blanket assignment to the mother is replaced by flexible logic based on the official notice.

For married parents who aren't permanently separated, this automatic process provides a reliable basis. As long as you don't apply for an individual split or change, the maximum Kinderzulage of up to 300 euros per child flows directly into the account of the registered Kindergeld recipient. This assumes that the corresponding minimum own contribution is paid in.

Transfer by application: how married couples switch the recipient

Under the statutory default assignment, the Kinderzulage in the new Altersvorsorgedepot is automatically granted to whichever parent receives Kindergeld. Married couples who aren't permanently separated, however, have the right to adjust this default assignment jointly and flexibly. This is particularly worthwhile when one partner can make optimal use of the maximum allowance of up to 300 euros per child through higher own contributions, or when specific tax advantages are being pursued. A successful switch requires nothing more than a matching declaration of intent from both spouses.

Forms, deadlines and the binding effect of the transfer declaration

The switch of allowance recipient isn't handled through the Familienkasse, but declared directly to the chosen account provider. Nowadays this is usually done digitally through online banking or via a corresponding form as part of the allowance application. The following legal requirements apply so the transfer of the state allowances goes smoothly:

• Joint application: both spouses must agree to the switch. The written or electronic submission is made directly to the provider of the partner who is to receive the Kinderzulage on their account going forward.
• Deadlines for the contribution year: an adjustment can be applied for the current calendar year as well as retroactively for the contribution year immediately preceding it, as long as the allowance application for that period hasn't yet been finalised.
• No retroactive change after finalisation: once the Zentrale Zulagenstelle für Altersvermögen (ZfA) has finally settled the contribution year, a correction to the assignment for that past period is legally excluded.
• Ongoing binding effect: a transfer declaration, once submitted, automatically continues to apply for all following years. It remains in force until the parents jointly set a new assignment or revoke the application.

We recommend that married couples review the split of their family subsidy proactively as part of their annual contribution planning. Applying early avoids delays and ensures the state subsidy money lands in exactly the Altersvorsorgedepot that achieves the highest return and subsidy effect for your family.

Splitting between two contracts with more than one child

Families with several children don't have to pool all their state allowances into a single Altersvorsorgedepot. Because the Kinderzulage is legally granted strictly per child, parents can split the allowance entitlements flexibly across both partners' contracts. This targeted split offers noticeable advantages for both partners' long-term wealth-building.

• Individual assignment per child: each child is assigned individually to exactly one account contract. With two children, for example, child A can be subsidised through parent 1's contract and child B through parent 2's contract.
• Maximising the state subsidy: if each parent pays in at least 300 euros of their own contribution per year, this triggers the full 100 percent Kinderzulage of up to 300 euros for each child.
• Accounting for minimum own contributions: to fully secure the allowances on both contracts, the statutory minimum own contribution of 120 euros per calendar year must be paid on each subsidised contract from 2027.

Through this split, partners make optimal use of the state matching bonus while building up two separate retirement pots in parallel. Our worked example for families illustrates how this effect plays out for total capital in retirement.

Note: all calculations and worked examples are for illustration only and do not constitute investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG.

Rules for separated, single and unmarried parents

For unmarried, single or permanently separated parents, a clear statutory rule applies to the Kinderzulage in the Altersvorsorgedepot: the allowance is tied, without exception, to whoever formally receives Kindergeld. Unlike married couples living together, there's no option in this case to freely choose the assignment of the Kinderzulage by a simple declaration to the account provider. The subsidy entitlement belongs, by law, exclusively to the parent to whom Kindergeld is allocated and paid.

Even if separated parents share the upbringing, split the Kinderfreibetrag (child tax allowance) equally for tax purposes, or practise an equal shared-custody model, the Kinderzulage stays with the official Kindergeld recipient. An informal or private arrangement between the parents isn't legally sufficient to transfer the state allowance to the other parent's Altersvorsorgedepot. If you want to direct the Kinderzulage to the other contract, the Kindergeld entitlement must first be formally reassigned by the responsible Familienkasse.

• Tied to the Kindergeld notice: the Zentrale Zulagenstelle für Altersvermögen (ZfA) automatically matches the application data against the Familienkasse's records using the child's tax identification number.
• Unmarried couples in a shared household: if you're not married to each other, the parent in whose name Kindergeld runs automatically receives the Kinderzulage for their Altersvorsorgedepot.
• What applies after separation: even after a separation, allowance entitlement stays unchanged with whoever continues to receive Kindergeld, regardless of any maintenance payments.

Proof to the ZfA is provided digitally through your allowance application with the account provider, so you usually don't need to submit separate paper evidence. If inconsistent details are given, the ZfA systematically reclaims allowances paid out incorrectly afterwards. Timely coordination with the Familienkasse protects you from such corrections and secures your state family subsidy on a lasting basis.

The effect of parental leave and changes in income on the assignment

Periods such as parental leave, sabbaticals or a move to part-time work have a noticeably simpler effect within the new Altersvorsorgedepot from 2027 than under the former Riester subsidy. Previously, the prior year's income determined the minimum own contribution, which often led to reduced subsidies or unexpected back-payments when pay fluctuated. With the reform, this income-dependent formula falls away entirely.

Full Kinderzulage with a fixed own contribution of 300 euros

Under the new system, the size of the allowance is directly tied to what you actually pay in. For every euro saved, you receive one euro of Kinderzulage, until the maximum amount of 300 euros per child is reached. So even during parental leave, an own savings contribution of exactly 300 euros in the contribution year is enough to secure the full state subsidy for the child in question. That considerably simplifies financial planning for families during periods of change.

• No more reliance on prior-year income: the level of previous gross income no longer plays any role in the entitlement to the full Kinderzulage.
• Proportional assignment: for smaller savings contributions below 300 euros, the Kinderzulage is granted exactly in a 1:1 ratio.
• Strategic switch of assignment: if a parent temporarily earns less during parental leave, transferring the Kinderzulage to the working partner can make sense, provided the tax deduction gives that partner a greater benefit there.

When deciding which parent should receive the allowance, the household's overall income should always be considered. While the direct allowance maximises the subsidy rate for the parent with lower income who does the caregiving, the higher-earning partner may in some cases benefit more from tax effects under the more-favourable-treatment test (Günstigerprüfung). A switch of assignment can be arranged flexibly by application before the contribution year ends. (Note: all calculations are for illustration; not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG.)

Common mistakes when applying for the allowance, and how to avoid them

In practice, typical pitfalls come up when assigning the Kinderzulage in the new Altersvorsorgedepot. The Zentrale Zulagenstelle für Altersvermögen (ZfA) fully automatically matches the reported data against the tax offices and Familienkassen. Incomplete or incorrect details lead not only to delays but, in the worst case, to retroactive settlements and reclaims of amounts already paid out. To avoid reduction notices, couples should follow the formal requirements precisely.

• Late transfer applications: a deviation from the default assignment must be declared in good time. For a contribution year that has already ended, a transfer declaration can no longer be legally revoked or changed retroactively.
• Double claims: if both parents apply for the Kinderzulage for the same child on their respective contracts, the ZfA's automated data matching detects the conflict and reclaims incorrectly paid subsidy amounts with interest.
• Outdated account records: changes in Kindergeld receipt, address changes or status changes following a separation must be reported to the provider without delay.

We therefore recommend that all families check the data on file once a year, at year-end. A standing allowance application makes ongoing processing easier, but it doesn't protect against errors if your personal circumstances change. If you're unsure about the optimal split between both contracts, our knowledge section offers reliable guidance for handling it correctly.

Decision aid: which assignment suits your family situation?

The optimal assignment of the Kinderzulage depends on both partners' individual financial situation. Because, from 2027, every euro of own contribution up to 300 euros in the Altersvorsorgedepot draws one euro of Kinderzulage, the allowance should go to whichever parent can make the required own contribution. If one partner's liquidity isn't enough to make full use of the subsidy, entitlement can be transferred by application or, with several children, split flexibly.

Checklist for assigning the Kinderzulage

• Check own-contribution capacity: the chosen allowance recipient should be able to pay at least 300 euros own contribution a year, to receive the maximum Kinderzulage of 300 euros per child.
• Factor in income and tax effect: at higher income, the Sonderausgabenabzug (deduction as a special expense) may apply; the automatic more-favourable-treatment test determines the best tax relief.
• Use the split with several children: if both parents have their own account, splitting the allowances is worth considering, to build up both contract balances in parallel.
• Apply for a transfer in good time: if married parents want to deviate from the default, they submit a matching declaration to the provider.

For an exact model of the state subsidy as part of family support, the subsidy calculator is available to you. For complex family situations or questions about the switch application, the independent advice service offers confidential support from licensed professionals. Disclosure requirement: all calculations and illustrations serve as illustrative examples. Not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG.