Prerequisite childcare allowance

The Early Stage Funding application must already include the Childcare Grant request in order to be considered for a grant. Upon receipt of the Early Stage Funding, Forschungsförderung & Mentoring will announce whether the childcare grant has been awarded.

The following conditions must be met for the childcare allowance to be exempt from income tax:

A maximum of EUR 2,000 per child per calendar year (if another employer already grants a tax-free childcare allowance in the calendar year, only any difference to the maximum amount of EUR 2,000 can be left tax-free. Subsidies in excess of this amount are taxable.).

The childcare concerns a child for which the employee is entitled to the child tax credit (§ 33 para. 3 EStG) for more than six months in the calendar year.

The child has not yet reached the age of fourteen at the beginning of the calendar year.

The child is cared for in a public institutional childcare facility or in a private institutional childcare facility that complies with the federal state regulations on childcare facilities, or by a pedagogically qualified person, with the exception of household members. Please clarify this with the childcare facility or the carer.

At the end of the respective calendar year, please send the Form L 35 to Forschungsförderung & Mentoring, Karl-Schönherr-Str 3, 6020 Innsbruck; forschungsfoerderung@uibk.ac.at. If the above requirements are not (fully) met, the grant will be deducted from your salary as a non-cash benefit. The subsidy can be paid directly via the University of Innsbruck to the childcare facility/the pedagogically qualified person or can be partially reimbursed by the employer afterwards upon presentation of the proven childcare costs (presentation of the original invoice).

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