Wait with the building application because of the child construction allowance

That's exactly the point, almost none of us really need it. So why get upset?

You can feel free to remove the "almost".

One can get upset about it because truly no one needs it, yet the state is still creating a two-tier society again.

Well, if you see it that way, a nonsense like the Baukindergeld must be scrapped and given as wages to those who do a lot for little money (elderly care, kindergarten teachers, etc. pp.) as payment for their performance.
If performance is supposed to pay off, work must first be properly compensated before subsidizing people who can afford something expensive like building anyway.

I never thought so, but I absolutely agree with you.

From my point of view, the number of children at the time of application counts, everything else just makes it unnecessarily complicated, see for example the funding guideline in Bavaria: "plus 15,000 EUR for each additional child counted towards the household, for whom child benefit entitlement exists at the time of application" [Explanations, number 20]

It is a combination of both, I believe. At least that's how I piece it together.
Example: Tax return 2016 without child + tax return with child 2017. Building permit from 2018 and construction begins. In 2019, however, the application is submitted with 2 children because the wife became pregnant in 2018 and gave birth before the application was submitted. The registration certificate contains 4 persons. How much Baukindergeld is there in NRW?

Exactly 24k€. So it is as you say. Regardless of income conditions and allowances. The actual state of 2016 and 2017 counts. If the requirements are met, then the number of children at the time of application counts. If you had triplets in between, even better.

hmm, ok that also makes sense... i.e. to determine the claim, the zvE of the respective years counts and there the children actually present in those years. if you have a claim on this basis, there is money for the number of children present at the time of the application. my goodness, this is getting complicated

No child, no allowance. It's clear. But with 175k€ gross... come on, I wouldn’t really feel disadvantaged there. But for you, it was the severance pay that inflated it, right? By the way, the "only 110k€" is really absurd. Sorry to contradict you a bit here, but others really need it more, don’t they?

According to KFW, it should be the same. For example, those who had no child in 2016 do not receive an allowance. Logical. Otherwise, you could just count the first child with allowance and only add an additional allowance from the second child onwards. This probably means that some with a meager salary of 175k will fall out...

hmm, ok that makes sense too... that means the taxable income (zvE) of the respective years is counted to determine the claim, as well as the children actually present in those years. If one is entitled on this basis, there is money for the number of children present at the time of application. My goodness, this is getting complicated

I think so too. The time windows are just very small to reasonably benefit from the Baukindergeld. Either one has had 2 children in all respects or already always, or a second child comes along by the time of application, where the income limit has also not been exceeded before. Without children in the income statements, you definitely have poor chances with a high salary.