Kinderzulage for the Altersvorsorgedepot: how much per child?

Tilman Freyenhagen

Published on 15 June 2026 · Updated on 15 July 2026 · Managing Director & Partner, Alsterspree Verlag GmbH

How much is the Kinderzulage for the Altersvorsorgedepot from 2027?

From the launch of the new Altersvorsorgedepot in 2027, the state Kinderzulage is a maximum of 300 euros per child per calendar year^[1]. This additional support is the most effective lever for families to significantly maximise their personal subsidy rate in the account. Compared with the existing Riester-Rente (Germany's existing subsidised private pension), the support is also structured more simply: for every euro you pay in yourself, the state adds a full euro as Kinderzulage, until the maximum of 300 euros per child is reached^[1].

The state Kinderzulage is directly linked to the statutory entitlement to Kindergeld and lapses as soon as that entitlement ends^[1]. By default, the support is allocated to the parent who also receives the Kindergeld - usually the mother - though a transfer to the other partner is possible on application^[1]. These allocation rules matter particularly for separated parents or joint retirement planning. The subsidy calculator lets you calculate the exact distribution of the allowances and their long-term effect on your account balance transparently.

The leverage effect of one-to-one support on small own contributions

A decisive advantage for lower-income families is the reformed support logic of the Altersvorsorgedepot. Since the Kinderzulage is linked to your own contribution on a one-to-one basis, parents only need to pay in 300 euros a year themselves to get the maximum support of 300 euros per child^[1]. This makes building wealth easier especially for lower-income families, since a monthly savings rate of as little as 25 euros is enough to secure the full allowance. The knowledge section provides further in-depth guides on these support conditions, offering source-based, neutral orientation within the new system.

Not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG. The calculations shown are for illustrative purposes only, to explain the statutory support structure, and do not constitute a recommendation.

1:1 matching: how state support for children is calculated

With the introduction of the new Altersvorsorgedepot from 2027, support for families switches to a simple, highly efficient principle. The so-called 1:1 matching ensures that for every euro parents pay into their subsidised account themselves, the state adds a further euro as an allowance. For every child entitled to Kindergeld, you can receive an annual Kinderzulage of up to 300 euros this way^[2]. This direct link between own contribution and support makes retirement provision especially predictable and attractive for young families in particular.

Low own outlay for maximum relief

What's special about this system is the low threshold for making full use of state help. To receive the maximum Kinderzulage of 300 euros per child per year, you only need to make an own contribution of 300 euros a year^[2]. Converted, this comes to a monthly savings contribution of just 25 euros per child. If you'd like to simulate the exact effect on your personal situation, take a look at our subsidy calculator.

Please note: all calculations and mathematical projections shown are for illustrative purposes only. They do not constitute investment advice (Not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG).

With this flexible system, the new Altersvorsorgedepot adapts ideally to families' financial scope. Since the allowances flow directly into the chosen investment products (such as low-cost ETFs), you additionally benefit from the compound interest effect over the decades. For a more in-depth understanding and further details on the support conditions, our knowledge section is available to you at any time with current, source-based guides.

Requirements: who is entitled to the Kinderzulage in the account?

The state Kinderzulage in the new Altersvorsorgedepot is directly linked to the statutory entitlement to Kindergeld under the Einkommensteuergesetz (EStG, the Income Tax Act). In plain terms, this means you're only entitled to this allowance for the months in which an active entitlement to Kindergeld exists for the child in question^[3]. Per child, you receive an allowance of up to 300 euros a year, provided you pay the corresponding own contribution into your account.

The allocation of the allowance normally follows the payment of Kindergeld. If, for example, the mother receives the Kindergeld, the allowance in the account is also credited to her, unless both parents jointly apply for a different allocation to the father. The support runs for exactly as long as the entitlement to Kindergeld exists - usually up to the 18th year of age, or, during education or study, up to a maximum of the 25th year of age^[1].

To receive the full support, the principle of one-to-one matching applies in the new Altersvorsorgedepot from 2027: for every euro you pay in, you receive one euro of Kinderzulage, until the maximum of 300 euros per child is reached^[1]. This is a strong lever for families to significantly boost their own savings rate with state support. You can easily calculate how these amounts, together with the state Grundzulage, affect your personal retirement provision using the subsidy calculator.

Please note that these calculations and legal provisions are for illustrative purposes. Not investment advice within the meaning of Paragrafen 1 Absatz 1a Nummer 1a KWG. Since the optimal split of the allowances between spouses can be complex, we recommend a careful check if you're uncertain. Our portal, Vorsorgedepot-Lotse, offers you neutral guidance. Through our independent advice service, you can get in touch directly with licensed experts if needed.

Mother or father: who receives the Kinderzulage for married and separated parents?

From 2027, state support for the new Altersvorsorgedepot gives families a highly efficient lever to build up additional capital for private retirement provision. For every child entitled to Kindergeld, a Kinderzulage of up to 300 euros a year is granted on a one-to-one basis against your own savings contributions. So that this allowance is actually credited to the right retirement account, clear statutory allocation rules apply^[1]. By default, the allowance is allocated to the parent who receives the Kindergeld; for married parents living together, this is normally the mother. On a joint application by the parents, the allowance can be transferred to the other parent. The allocation is therefore based on who actually receives the state Kindergeld.

• Married parents: the Kinderzulage is generally allocated to whichever parent receives the state Kindergeld for the child. This avoids unnecessary bureaucratic effort in the application and account administration.
• Unmarried or separated parents: for partners who live separately or are not married, state support likewise flows directly to whoever actually receives the Kindergeld. The statutory entitlement is thus firmly linked to receipt of Kindergeld.
• Option to transfer the support: if the Kinderzulage should instead be credited to the other parent's account, this is possible via a joint amendment application. This can make financial sense in order to make optimal use of the tax subsidy rate in the respective Altersvorsorgedepot.

To work out the mathematically best split for your own family precisely, it's worth taking a close look at each partner's income, own contributions and tax rates. With the interactive subsidy calculator, you can calculate the optimal arrangement for both parents in a few steps, based on official sources. For families who want professional support with the allocation rules or general account structuring, the portal offers reliable access to licensed experts through its independent advice service. This way you make sure your family doesn't lose out on any state support money.

Duration of the support: up to what age does the allowance apply?

The state Kinderzulage for the new Altersvorsorgedepot is a highly effective lever, particularly for families, to significantly build up private retirement assets over the decades. The period during which this annual allowance of up to 300 euros is paid is strictly linked by law to receipt of the statutory Kindergeld^[1]. What this means for you: as long as an active entitlement to Kindergeld exists and is assessed for a child, the state also pays the corresponding allowance directly into your Altersvorsorgedepot^[4]. As soon as the entitlement to Kindergeld ends, state support for that child automatically ends in the same calendar year too.

• Up to the 18th birthday: you receive the Kinderzulage unconditionally for all minor children, provided the entitlement to Kindergeld exists.
• Up to the 25th birthday for education or study: if your child is in state-recognised vocational training, a first or second degree course, or doing voluntary service, the support period is extended.
• Transition periods of up to four months: short gaps between two stages of education (such as between the Abitur and the start of a degree) do not affect your continued entitlement to state support.

This long-term perspective is crucial for forward-looking financial planning. If you make use of the support over the maximum period of 25 years for a child, the Kinderzulage alone adds up to as much as 7,500 euros in direct state contributions, without factoring in the interest and returns your account earns on top of that. To simulate the exact effect of these state allowances on your future final capital individually, the Vorsorgedepot-Lotse portal offers the practical subsidy calculator. This tool lets you map your family's life cycle precisely. If you're unsure about the optimal allocation between the parents, a personal conversation can also be worthwhile, so that you don't miss out on any potential support.

Allowance table: worked examples for families with 1, 2 or 3 children

With the new Altersvorsorgedepot, families can benefit from significantly improved state support from 2027. The annual Grundzulage is raised to up to 540 euros, while the Kinderzulage brings in an additional 300 euros per child entitled to Kindergeld. Both amounts flow directly into the account and can be invested for strong returns in ETFs or equity funds, which considerably accelerates long-term performance compared with traditional retirement contracts. The overview below shows how much state allowances a family can claim in total per year, for various family situations.

This example overview shows that families with several children can achieve an exceptionally high subsidy rate through the Altersvorsorgedepot. To receive the full Kinderzulage of 300 euros per child, a simplified principle applies from 2027: the state contributes a further euro for every euro paid in - up to the maximum of 300 euros per child per year^[2]. From a monthly own contribution of just 25 euros, parents secure the full support per child this way. To also fully draw on the maximum Grundzulage of 540 euros, an annual own contribution of 1,800 euros is required. For a precise calculation tailored to your life situation, we recommend our neutral tool, the subsidy calculator.

For parents who want to structure their retirement provision independently for the long term while activating the maximum in state allowances, this combination represents one of the strongest levers in the modern German retirement landscape. Anyone facing the decision of whether switching from an old Riester contract to the new account is worthwhile will find well-founded analysis in our Altersvorsorgedepot guides.

Important note: the worked examples and model calculations shown here are for information purposes only, to illustrate the statutory support structure in line with the guidelines of the Federal Ministry of Finance (BMF)^[1]. They do not constitute a binding commitment. Not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG.

Switching from Riester: what happens to your existing Kinderzulage payments?

Many families with existing Riester contracts worry about losing their accumulated state support when switching to the new Altersvorsorgedepot. This concerns in particular the Kinderzulage payments painstakingly built up over the years, which can make up a considerable share of the total assets. However, comprehensive statutory grandfathering applies to your existing capital. If you transfer your Riester balance directly into the new Altersvorsorgedepot, all the state benefits you've received so far, such as the Kinderzulage payments, are fully preserved^[1]. There is no harmful use involved, so you don't need to worry about having to repay the allowances. The transferred capital continues working directly in the new account, where it can benefit from the capital market's return potential without rigid guarantee requirements.

• Comprehensive grandfathering: the Riester capital you've saved, including all Kinderzulage payments, is transferred tax-neutrally and without any repayment obligation.
• Capped switching costs: for a transfer within the first five years, the transferring provider may charge a fee of at most 150 euros.
• Free transfer after the five-year period: if your old contract has already run for more than five years, switching is completely free of charge.
• Immediate system switch: from the moment of transfer, the new support system of the Altersvorsorgedepot applies to your entire capital.

To assess whether such a switch from a classic Riester pension guarantee to the higher-return Altersvorsorgedepot financially pays off for your family, you can use digital tools. Our subsidy calculator gives you a transparent comparison of your existing Riester contract with the expected return potential of the new account. The mathematical model takes into account your existing capital, the seamless grandfathering of your Kinderzulage payments, and the statutory switching-cost cap of at most 150 euros. You'll also find further analysis and comparisons via our knowledge section. Please note that all calculations and comparisons are for illustration only and do not constitute financial advice (Not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG).

Optimising support: how families plan their retirement provision

To make optimal use of state support for the new Altersvorsorgedepot, families should approach their contribution planning strategically. Since the state grants an allowance of up to 300 euros a year for children entitled to Kindergeld, your own savings rate can be multiplied with minimal own financial outlay^[1]. The Kinderzulage is paid at a 1:1 ratio to your own contributions, so a payment of just 300 euros per child is enough to activate the full support of 300 euros^[7]. Combined with the reformed Grundzulage of a maximum of 540 euros, this creates a highly efficient lever for long-term wealth building. The calculation is based on BMF guidelines, under which the maximum Grundzulage is capped at 540 euros, with an additional maximum of 300 euros flowing per child.

To precisely work out the optimal own contribution for your personal family situation, it's worth using digital planning tools. Our subsidy calculator calculates the exact subsidy rate and projected final capital based on your family income and number of children. This immediately shows you which monthly own contribution gets you the maximum state support and how it accrues interest over the years. Further methodological details and easy-to-understand explanations of the statutory framework can also be found in our knowledge section.

Please note: the model calculations shown in the table are for demonstration purposes only. The actual level of support depends on your individual income circumstances and the specific statutory requirements (Not investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG).

Standardised calculations reach their limits especially in more complex family situations, such as separated parents, blended families, or the question of the optimal split of allowances between spouses. In such cases, individual assessment is essential. To avoid tax disadvantages and make the most of the potential for your retirement provision, we're happy to put you in touch with qualified experts. Through our independent advice service, you gain access to licensed, neutral specialist advice that takes a holistic look at your family situation.