Child is in Germany, a tax benefit and therefore fully subordinate to the tax legislation. They are every change of your personal circumstances such as relocation (especially abroad), Dead of a child, divorce, and thus extract the child, surrender to a children, the beginning of a normal employment relationship, etc. obliged immediately to inform the Office as otherwise they make tax evasion a criminal offense, which can be punishable by fines not insensitive. Also interesting is that a child Relevant performance, just for the kids, and thus is not child generally to attachment, transferable and can be enforced also, for example by the children in a foreign education to support themselves accordingly, but this the social welfare offices and job centers not like it just prevents any participation of and charge according to the child as income for the maintenance of the children, this is also under current law legal.

Informations in german can be found here.