Cross-border Assessment 2023: Dossier 3: Kinderzuschlag and Kindgebonden budget: The border worker falls between two stools?

Kinderzuschlag is a supplement to child benefit in Germany. It is intended for low-income families. Since last year, the applicant does have to live in Germany to receive the supplement. In the Netherlands, the income-dependent supplement is called the child budget. The right to this supplement is linked to the right to child benefit. In a situation where, for example, a (single) parent lives in the Netherlands and works in Germany, he may not be eligible for either benefit. Especially for people with lower incomes, this has major consequences. Is this situation in line with European law and do both countries correctly interpret regulations in cross-border situations? Why is the child benefit not exported as it was before 2022? One may also question whether the limitation of the child budget to the entitlement to Dutch child benefits is justified under EU law.

Border Impact Assessment