Payment by the state to parents who interrupt their professional activity (time-out) after the birth of a child in order to care for the child. – Fees for the use of kindergartens and daycare facilities under the Kindergarten Act (parents’ contributions). These can be assessed in such a way as to take appropriate account of the economic burden and the number of children in the family (Section 19 of the Municipal Tax Code). – See beer allowance, child-raising allowance, child benefit.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/