The study analyses the development of state benefits for families up to 2025 and highlights significant changes in the tax and benefits system. Building on earlier studies (2021 and 2023), so-called ‘child-induced transfer payments’ – that is, all payments arising from living with children – have been recalculated. These include both direct benefits such as family allowances and indirectly influenced support such as housing or social assistance.
The results show that, despite inflation, state contributions towards covering childcare costs have in many cases risen in real terms – particularly for low-income households. In middle- and higher-income groups, however, there have in some cases been reductions. Overall, payments have risen by an average of 3.1 to 20.5 per cent in real terms compared with 2021. Compared with 2023, the increase is smaller depending on household composition and the number of children, etc., but remains predominantly positive.