{"id":30764,"date":"2026-09-09T10:58:02","date_gmt":"2026-09-09T08:58:02","guid":{"rendered":"https:\/\/www.huebner.at\/fabo-family-allowance-end-of-the-flexible-allocation-scheme\/"},"modified":"2026-09-16T09:02:37","modified_gmt":"2026-09-16T07:02:37","slug":"fabo-family-allowance-end-of-the-flexible-allocation-scheme","status":"publish","type":"post","link":"https:\/\/www.huebner.at\/en\/fabo-family-allowance-end-of-the-flexible-allocation-scheme\/","title":{"rendered":"FABO+ Family Allowance \u2013 End of the flexible allocation scheme"},"content":{"rendered":"<p>With the Budget Accompanying Act 2027\u20132028 (Budgetbegleitgesetz, BBG), the way the Family Bonus Plus (Familienbonus Plus, FABO+) can be split between eligible parents is set to change. The new rules will apply for the first time in the 2027 tax assessment and will particularly affect families with older children.<\/p>\n<p><strong>Current rules:<\/strong><\/p>\n<p>Until now, parents could freely choose how to split the bonus: one parent could claim the full FABO+ (100%), or both could split the amount equally (50:50).<\/p>\n<p><strong>What changes from 2027:<\/strong><\/p>\n<p>For children under the age of four \u2014 as well as in cases of increased family allowance (erh\u00f6hte Familienbeihilfe) or where a younger sibling under four lives in the household \u2014 nothing changes: 100:0 or 50:50 will still be possible. For children who have turned four, however, it will no longer be possible to assign the full FABO+ to a single parent. From the 2027 assessment onwards, only the following splits will be permitted:<\/p>\n<ul>\n<li>75% to 25%, or<\/li>\n<li>50% to 50%<\/li>\n<\/ul>\n<pre><\/pre>\n<p>Single parents are not affected by the new rules and will continue to receive 100% of the bonus unchanged.<\/p>\n<p>The amount of the Family Bonus Plus itself remains unchanged \u2014 up to \u20ac 2,000 per child per year, or \u20ac 650 for adult children still receiving family allowance. Only the split between the eligible parents is being reformed.<\/p>\n<p><strong>Background:<\/strong><\/p>\n<p>The aim of the new rule is to strengthen the incentive to work for the parent who has so far often earned less or worked part-time \u2014 usually the mother. By making the split of the benefit mandatory, working is meant to pay off more for that parent.<\/p>\n<p><strong>IMPORTANT TO-DOs:<\/strong><\/p>\n<p>Affected employees will need to submit a new declaration (Form E 30) to their employer for 2027, stating their chosen split \u2014 the previous declaration will no longer be valid for children aged four and over. Employers should request updated declarations in good time to ensure they are correctly reflected in 2027 payroll processing.<\/p>\n<p>It&#8217;s already worth taking a look at your personal situation: depending on the income distribution between the parents, the new 75:25 split may be more or less advantageous from a tax perspective. We&#8217;re happy to help you work out the most favourable option for your family \u2014 just get in touch with us.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With the Budget Accompanying Act 2027\u20132028 (Budgetbegleitgesetz, BBG), the way the Family Bonus Plus (Familienbonus Plus, FABO+) can be split between eligible parents is set to change. The new rules will apply for the first time in the 2027 tax assessment and will particularly affect families with older children. Current rules: Until now, parents could [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":30682,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-30764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-frontpage"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FABO+ Family Allowance \u2013 End of the flexible allocation scheme - H\u00fcbner &amp; H\u00fcbner News<\/title>\n<meta name=\"description\" content=\"With the Budget Accompanying Act 2027\u20132028 (Budgetbegleitgesetz, BBG), the way the Family Bonus Plus (Familienbonus Plus, FABO+) can be split between\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.huebner.at\/en\/fabo-family-allowance-end-of-the-flexible-allocation-scheme\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FABO+ Family Allowance \u2013 End of the flexible allocation scheme - H\u00fcbner &amp; 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