The ÖH fought for the following: For the proof of performance for a continued receipt of the family allowance after the 1st year of study, the following can be submitted until November 30. positive examination results achieved may be used.
As a rule, family allowance is available for children of full age who are pursuing studies. At the beginning of the studies, a so-called “main study” must be reported to the residence tax office. From this main course of study, positive course achievements of at least 16 ECTS credits or 8 semester hours must be completed in the 1st year of study. If the required performance record is not achieved, there is no further entitlement to family allowance after the 1st year of study for the time being and discontinuation follows.
In the present case, student L enters program A at a public university in the winter semester. In the following summer semester, she switches in time to the university’s B program, which she pursues as a major from then on. The change of study is announced at the tax office. From Study B, L earns 4 ECTS credits or 2 semester hours each by passing exams in May, June, October, and November. With the last test on 27.11. it thus achieves the required performance record of a total of 16 ECTS credits and 8 semester hours.
However, the tax office stops the payment of the family allowance in October on the grounds that no sufficient study success has been submitted for the continued receipt of the family allowance after the completion of the 1st year of study. The Federal Fiscal Court again rejects the appeal filed against this.
Since this legal issue affects a large number of students, the Austrian National Union of Students (ÖH) is assuming the costs for the highest court proceedings. In the last instance, the Administrative Court (VwGH) now confirms the legal opinion of the ÖH in its decision (VwGH of 30.05.2017, Ra 2017/16/0036). Examination services that have been completed by 30.11. taken are counted towards the record of achievement for the purpose of continuing to receive family allowance.
The exact verification period for the examination achievements from the 1st year of study is not regulated in the Family Burden Equalization Act (FLAG). According to the court, it is not the taking of an exam in an academic year that matters, but rather the assignment of the exam taken to a particular semester. The Supreme Court concludes that the period of proof for the 1st academic year is to be set from the beginning of the 1st semester to the end of the admission period for the 3rd semester, i.e. by November 30 of the following year.
This will now allow students to be enrolled in the program by Nov. 30. of the following year can retroactively submit ECTS credits or semester hours to the tax office of residence. In these cases, the entitlement to family allowance is nevertheless continuous.
The ÖH fought for the following: For the proof of performance for a continued receipt of the family allowance after the 1st year of study, the following can be submitted until November 30. positive examination results achieved may be used.
Further successes from consulting at www.oeh.ac.at/geschafft
