Family Bonus Plus

The Family Bonus Plus provides immediate relief for parents in Vienna by reducing income tax per child as a tax credit. For children up to 18 years of age, the credit currently amounts to up to €2,000 annually, and for youths aged 18 and over, €650 per year. Since January 1, 2022, this amount has significantly increased from the previous amounts of €1,500 and €500, respectively. The prerequisite is the receipt of family allowance, optionally by the person receiving the family allowance and their partners or a maintenance-obligated person entitled to a maintenance tax credit. The claim is made via form E 30 with the employer or optionally within the framework of the employee tax assessment. Additionally, attachment L 1k or L 1k-bF must be submitted to account for special family changes during the calendar year.

The primary funding objective is direct tax relief that expands the financial scope of families while simultaneously providing positive employment incentives. Applications can be submitted continuously from the child’s birth month; no time limitation has been set. Additional documents such as the optional employee tax assessment form and the family allowance-related proofs increase transparency and enable correct calculation. Thus, this instrument contributes to strengthening family finances and sustainably supports parents in their employment biographies. The budgeting is not limited, ensuring continuous availability as long as the eligibility criteria are met.