{
 "protocol": "verified-facts/0.2",
 "key": "de/kinderfreibetrag/bea-freibetrag",
 "label": "Allowance for care, upbringing and education needs — per parent",
 "value": 1464,
 "unit": "EUR/year",
 "period": "2026",
 "effectiveFrom": "2021-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__32.html",
 "quote": "… sowie ein Freibetrag von 1 464 Euro für den Betreuungs- und Erziehungs- oder Ausbildungsbedarf des Kindes",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 1464,
  "period": "2025"
 },
 "scope": "Per child, per parent; doubled for jointly assessed parents. Günstigerprüfung decides between Kindergeld and the Freibeträge.",
 "hash": "sha256:676b54a3664cf7954c2951e808712be58e332d54ccee3f1ac3de891232e9363e",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..Jv7zRuZL1eceLvIjqRayu49UMf46-WMYL4SdQNsWGLzn2ZGOhw7rXQRrLMIhr3eIf4iAuokGf-ghNk7KOpw_Cg",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/kinderfreibetrag/bea-freibetrag",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__32.html"
 }
}