On principle, the child must be resident in its own country or - under certain circumstances - in a Member State of the EU or the European Economic Area. If a child is studying abroad child allowance may be paid in exceptional cases provided the child continues to be resident with its parents in Germany and uses their home outside term time.
The authority responsible is the "Familienkasse" (Family Office) at the Federal Employment Agency in the place where you are registered.
Anyone who is an unlimited income tax payer in Germany can receive child allowance for a child living in another EU Member State, e.g. Belgium. If the marital partner also receives child allowance under Belgian law the Family Office must be informed. Belgian child allowance will then be credited against German child allowance.
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