Hi,

My husband has a NE and we (wife and 2 kids)have a residence permit since May for 2 years. Now, my son aged 12 will need to go back to India as he will study there. Me and my younger son will be here in Germany.
My question is -
1. Will my son who will study in India still retain the residence permit? He may travel back to Germany every 6 months during his vacations in India.
2. Will he get kinder geld as we are still paying for the fees in India?
3. Will we get tax benefit even if he is studying in India

In Germany all kids has to go to school (Schulpflicht till 18 or 21years depending on state) and there are departments to check this. Since your kid had did anmeldung in rathaus and if he is not going to any schools in Germany(public or private) you need to answer the authorities what he is doing in Germany.
1)He needs to do abmeldung to avoid this and since he is away from Germany his residence permit is not valid.Then he has to get tourist visa everytime when he wants to visit you and tourist visa is also available for a longtime for 1 year also with multiple entry.
2)you cannot get kindergeld when he is not here in Germany.If you think that they don't know that ur son is not here and you can still get kindergeld, when tax authorities or familienkasse come to know this then there will be hefty fine.Kindergeld has to be declared in tax returns and it is not related to any 'fees' as you think.
3)When he is in India your husband can claim some tax returns under the category of maintaining 2 homes (one here and one in India) and travel costs etc everyyear.