Family allowances
Students' parents receive a monthly family allowance (child benefit) of EUR 188 for the first two children (2016: EUR 190), EUR 194 for the third (2016: EUR 196), and EUR 219 for the fourth and more (2016: EUR 221), or a lump sum tax relief of EUR 3 576 per annum, per child, per parent: (2016: EUR 3 624), until students are 25 years old. The tax office checks in favour of the taxpayer whether the child benefit or the deduction of the above mentioned tax relief is more favourable.