Apply for child construction allowance later

Hello, we want to build a home in 05/2019. The construction should take about 1 year, until 05/2020. Currently, we have one child. A second is planned for 2021/2022. The income is currently over 90k euros. With a second child, we would have a tax allowance of 105k euros. That would again fit with the income. Can I apply for the [Baukindergeld] only in 2022 despite moving in in 2020? So after the second child.

No, you can't. Well, of course you can, but it will be rejected.

The Baukindergeld is currently limited until 31.12.2020. After that, it will no longer exist unless it is extended. The application must be submitted within three months after moving in (registration date). By the way, the income is averaged over the two calendar years before moving in. But note, it is not €90K gross income but zVE. So, a lot of no to your questions.

The answer is relatively simple. You can produce as many children as you want. Only the number of children at move-in counts. All other subsequent children are irrelevant.

Have you already signed a GU contract? Is the start of construction contractually fixed for May?

The time limit is correct. But it no longer matters to you. Unless the application or the move-in does not take place before 12/2020.

Then there is nothing. That can happen faster than you think.

If the income is over 90k€ zvE (assuming you move in 2020, 2017 & 2018 must not be over 90k) there is of course nothing.

Only the number of children at the time of moving in counts.

Almost. The decisive date is the application date, but it must be within 3 months after moving in.