Hi, my husband is resident in Ireland but works in Germany. I am self-employed in Ireland and am resident in Ireland and live here with our children. We receive child benefit in Ireland for our 3 children. However since child benefit is now higher in Germany than in Ireland my husband is entitled to receive the difference between the German child benefit rates and the Irish child benefit rates. My question is whether or not this benefit supplement that we will receive from Germany is subject to tax in Ireland? Or is it not subject to tax as child benefit in general is not taxable?