Requirements for entitlement to child benefit in Germany when working in Hungary and remaining in the German social security system

In Germany, the entitlement exists if there is unlimited income tax liability or through social security regulations, such as having an insurance obligation with the Federal Employment Agency. If this is covered by national health care, child benefit can be claimed. 

The child benefit must be applied for in both Hungary and Germany. In Germany, the difference to the Hungarian child benefit is reimbursed. The Hungarian child benefit is 12,200 HUF (approx. 30 EUR) for one child and 13,300 HUF per child (approx. 33 EUR) for two children. However, it is possible that the Hungarian application can only be made retroactively for six months. 

Furthermore, there are indications of European regulations that may call into question the continued payment of child benefits in Germany. 

September 2024, Pannonia Consulting Kft., Budapest