This legal comparison between Austria and Germany examines aspects of procedural and income tax law based on a Fiscalis working visit in Baden-Württemberg in November 2012. A general introduction to the nature of family taxation is followed by procedural tax law and a comparison of the regulations. This is done on the basis of tax rates and relevant annexes to the annual declaration of taxes for the enforcement of a tax treatment of children by the “L1k” in Austria and “Anlage Kind” in Germany. An example calculation is used to illustrate the practical implications of the identified differences. In the summary, reference is made to the recent discussions in Austria on tax reform 2013 with the aim of further relief for families from a fiscal perspective.