Exclusive entitlement to child benefit under § 64(1) EStG and allocation between eligible parents

The Federal Constitutional Court dismissed the constitutional complaint without substantive reasoning, resulting in a non-acceptance decision (Nichtannahmebeschluss) where the complainant did not prevail and the lower court’s ruling remains in force. The dispute concerned the taxation of family benefits, specifically the statutory provision that child benefit (Kindergeld) be paid to only one of the two eligible parents under § 64(1) of the German Income Tax Act (EStG), challenging the allocation mechanism for this specific social benefit. The decisive legal basis involved the constitutional review of the income tax regulation governing the exclusive entitlement of a single parent to receive child benefit, with the Chamber finding no indication of a violation of fundamental rights sufficient to justify acceptance for hearing.