Multi-Child Supplement (Mehrkindzuschlag, §9 FLAG)

Transfer for families with three or more children, €24.40/mo per child from the third, income-tested.

Definition

The Multi-Child Supplement under § 9 Family-Burden Equalization Act (FLAG) is an additional transfer for families with three or more children. Entitlement: € 24/month per child from the third onward, provided the family's prior-year income was below € 55.000. Unlike tax credits, it is not subtracted from tax, it's paid out via the annual assessment.

Key figures 2026

Parameter
Value
Amount per child from 3rd
€ 24 / month
Family income ceiling (prior year)
€ 55.000 / yr
Eligible from
3rd child
Payout
Tax assessment (annual)

Example: family with 4 children, income €48,000

Family with four children and prior-year income €48,000 (below the € 55.000 threshold). Multi-Child Supplement applies for the 3rd and 4th child: 2 × € 24/month = € 49/month = € 586/yr. Paid out via the assessment, not as part of monthly salary.

See also

  • Familienbonus Plus , monthly tax credit per child (€ 166,68 under 18), no family income cap.
  • AVAB , tax credit for single earners, combinable with the supplement.
Try it in the gross-to-net calculator

Sources: § 9 FLAG 1967 (RIS), BMF Familienleistungen.