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Paragraph 33 of the EStG provides: ‘… (2) Tax credits must be deducted from the [amount of tax] resulting from the application of subparagraph 1 in the following order: 1. the “Family Bonus Plus” tax credit referred to in subparagraph 3a; there is no need to deduct the Family Bonus Plus in so far as it exceeds the tax due on taxable income under subparagraph 1; 2. the tax credits referred to in subparagraphs 4 to 6. (3) Taxpayers who receive family allowances under the [FLAG] shall be entitled, alongside the payment of family allowances, to a tax credit of EUR 58.40 per month for each child. This shall not apply in the following cases: 1. No tax credit shall be granted for children who are permanently resident outside an [EU] Member State …, an [EEA] State or Switzerland. 2. In respect of children who are permanently resident in the territory of another [EU] Member State, another party to the [EEA] Agreement or Switzerland, the amount of the child tax credit shall be determined on the basis of the comparative price levels, published by [Eurostat] for each of the Member States of the European Union, for each of the States party to the [EEA] Agreement and for Switzerland in relation to Austria: (a) From 1 January 2019, the amount of child tax credits shall be adjusted on the basis of the values published on 1 June 2018. Subsequently, the amount of child tax credits shall be adjusted every two years on the basis of the values published on 1 June of the previous year. … (3a) A child who receives a family allowance under the [FLAG] and is permanently resident in an [EU] Member State or in the territory of another party to the [EEA] Agreement or Switzerland shall be entitled, upon application, to the Family Bonus Plus tax credit, in accordance with the following provisions: 1. The amount of the Family Bonus Plus shall be (a) EUR 125 per calendar month until the end of the month in which the child reaches the age of 18, (b) EUR 41.68 per calendar month after the end of the month in which the child reaches the age of 18. 2. By way of derogation from point 1, in respect of children who are permanently resident in the territory of another [EU] Member State, another party to the [EEA] Agreement or Switzerland, the amount of the Family Bonus Plus and the tax credits referred to in subparagraph 4 shall be determined on the basis of the comparative price levels, published by [Eurostat] for each of the Member States of the European Union, for each of the States party to the [EEA] Agreement and for Switzerland in relation to Austria: (a) From 1 January 2019, the amount of the Family Bonus Plus and the tax credits referred to in subparagraph 4 shall be adjusted on the basis of the values published on 1 June 2018. Subsequently, that amount shall be adjusted every two years on the basis of the values published on 1 June of the previous year. … 5. The second sentence of Paragraph 26(3) of the Federal Tax Code shall not apply. The spouses and children of taxpayers whose place of employment is abroad and who work for a local authority shall be an exception to this rule. … (4) In addition, where the child is permanently resident in an [EU] Member State or the territory of another party to the [EEA] Agreement or Switzerland, the following tax credits shall apply: 1. Persons who are the sole earners in a household shall be entitled to the sole earner’s allowance. That allowance shall be: – EUR 494 for one child (Paragraph 106(1)), – EUR 669 for two children (Paragraph 106(1)). That amount shall be increased by EUR 220 per year for the third child and for each additional child respectively (Paragraph 106(1)). … 2. Single parents shall be entitled to a single parent’s allowance. That allowance shall be: – EUR 494 for one child (Paragraph 106(1)), – EUR 669 for two children (Paragraph 106(1)). That amount shall be increased by EUR 220 per year for the third child and for each additional child respectively (Paragraph 106(1)). Single parents are taxpayers who live with at least one child (Paragraph 106(1)) for more than six months per calendar year but do not live together with a partner or spouse. 3. Taxpayers who have maintenance obligations in respect of a child shall be entitled to a tax credit for maintenance payments of EUR 29.20 per month … 4. By way of derogation from points 1 to 3, the amount of tax credits in respect of children who are permanently resident in the territory of another [EU] Member State, another party to the [EEA] Agreement or Switzerland shall be determined in accordance with point 2 of subparagraph 3a. Where the taxpayer is entitled to a tax credit in respect of several children and those children are in different countries, account must be taken first of the eldest children who are entitled to the benefit before the younger children are considered. 5. The second sentence of Paragraph 26(3) of the Federal Tax Code shall not apply. The spouses and children of taxpayers whose place of employment is abroad and who work for a local authority shall be an exception to this rule. … (7) If the income tax due under subparagraph 1 is less than EUR 250 and the sole earner’s allowance or single parent’s allowance is applicable, the following shall apply where there is one child (Paragraph 106(1)): 1. The difference between EUR 250 and the tax referred to in subparagraph 1 shall be reimbursed in the form of a child supplement. 2. Where the child is permanently resident in an [EU] Member State or the territory of another party to the [EEA] Agreement or Switzerland, the amount of EUR 250 shall be replaced by the amount resulting from the application of point 2 of subparagraph 3a. … That amount shall be increased, for each additional child (Paragraph 106(1)), by an amount of EUR 250 or the amount replacing it. (8) 1. If the income tax resulting from subparagraphs 1 and 2 is less than zero, the sole earner’s allowance or single parent’s allowance must be paid. …’