Child benefit is a monthly payment by the state in order to offer tax relief and financial support to families with children. The payment of child benefit is supposed to secure the living expenses of children and is paid by the family department of the Labour Offices. It is general and is paid regardless of the parents’ income. Families receive a different fixed amount for each first, second and third child respectively, and the same amount for any fourth or other child. Child benefit is being paid to German citizens as well as families who legally live in Germany permanently. Families are entitled to child benefit until the child’s 18th birthday or, if the child is still in training or at university, until their 25th birthday.