Elterngeld
Applying for Elterngeld if you are self-employed
Elterngeld also exists for self-employment, for a trade, and in agriculture and forestry. The application is the same.
The difference lies in the period: for employees the twelve months before the birth count, for profit income the last completed tax year.
This is proven with the income tax assessment for that year. If it is not yet available, a statement of profit takes its place.
Which year is meant
What matters is the last assessment period completed before the birth. For a birth in May 2026 this is usually the calendar year 2025. Anyone who worked both as an employee and self-employed in the same year states both — then the period for profit income applies to the entire income.
If the tax assessment is missing
The assessment often only arrives months after the application. The Elterngeldstelle then decides provisionally at first and settles up later. In that case, enclose a statement of profit in which income and expenses are shown separately.
What we do not do here
We do not say which expenses can be deducted or how the profit is to be determined. That is a tax question. Contact the Elterngeldstelle or a tax adviser about it.
Working during the benefit period
Self-employment is allowed during the benefit period as long as the working time does not exceed the statutory limit on average over the month of the child's life. The profit from this time is offset against the Elterngeld.
What that costs
The price depends on how many applications are needed. If both parents apply for Elterngeld, each submits their own application with their own signature. For twins or triplets it remains one application per parent — for multiple births there is one entitlement, not one per child. The sample calculations are on the page about Elterngeld.