The Corona Ordinance (in the version valid on 4 May 2020) regulates the following in Section 1b:
 

Extended emergency care shall be provided for pupils at primary schools, in primary school levels at special education and counselling centres, primary school support classes, school kindergartens and, in grades 5 to 7, at schools building on primary school, as well as for children in day-care facilities and day care if they have not yet returned to attend the operation of the facility or day care centre.

Sentence 1: Entitled to participate in the extended emergency care are children whose legal guardians both

   Number 1: Have a profession whose underlying activity contributes to the maintenance of the critical infrastructure referred to in Paragraph 8¹, or

   Number 2: Pursue a professional activity outside the home requiring their presence and are indispensable as well as prevented from providing care by their professional activities.

Sentence 2: The indispensability of both legal guardians according to Sentence 1 is deemed to be the same if a person is a single parent and fulfils the requirements according to Sentence 1 Numeral 1 or 2.

Sentence 3: The existence of the prerequisites according to Sentence 1 must be proven by the presentation of a corresponding statement by the employer or the principal.

In the case of self-employed or freelance workers, the certificate pursuant to Sentence 3 shall be replaced by their own assurance that the prerequisites pursuant to Sentence 1 are met. The legal guardians according to Sentence 1 and single parents according to Sentence 2 must also insure that family or other care is not possible.
 

¹ (8) Critical infrastructure within the meaning of Paragraph 2 Sentence 1 Numeral 1 is in particular

1. The energy, water, food, information technology and telecommunications, health, finance and insurance, transportation and traffic sectors defined in Arts. 2 to 8 of the BSI Kritis Ordinance ("BSI-KritisV"),
2. The entire infrastructure for medical and nursing care, including the support areas necessary to maintain this care, care for the elderly and outpatient care services; also insofar as it goes beyond the definition of the health sector in Art. 6 BSIKritisV,
3. The outpatient facilities and services of the homeless assistance which provide services according to Arts. 67 ff. of the Twelfth Book of the Social Code, as well as community psychiatric and social psychiatric facilities and services that are subject to a care contract, and outpatient facilities and services of drug and addiction counselling centres,
4. The government and administration, parliament, judicial bodies, correctional and deportation detention facilities as well as necessary public services (including the facilities pursuant to Art. 36 Paragraph 1 Numeral 4 IfSG) as well as the institutions mentioned in Art. 1 Paragraph 1 and Art. 1a,
5. Police and fire brigades (including volunteers) as well as emergency and rescue services including civil protection as well as the units and agencies of the German Federal Armed Forces ("Bundeswehr") that are directly or indirectly on duty due to the epidemic caused by the virus SARS-CoV-2,
6. Broadcasting and the press,
7. Employees of operators or companies providing local public transport and rail passenger services and employees of local bus companies, if they work on regular services,
8. Road companies and road maintenance authorities, as well as
9. The funeral business.

Excerpt from the legal instructions of the Ministry of the Interior and the Ministry of Finance on how to deal with the coronavirus for civil servants and employees of the state

This is not an official translation.

Status: May 27, 2020

The possibility of full or partial exemption above the standard rate of pay, with continued payment of the remuneration for employees of the state for the care of children up to the age of 12 or for the care of children who are in permanent need of care due to a physical, mental or psychological disability, if another suitable person is not available for care, expires at the end of 29 May 2020 and is not extended further.

These employees shall be given priority for teleworking or mobile work, as far as this is possible in the workplace.

If employees still have to look after their children themselves because no other childcare facilities are available, employees may use working time credits and (old) holidays, if available. The departments are required to give priority to these applications for working time compensation or leave and to comply with the wishes of the employees if there are no official reasons not to do so.

Employees who have to look after their children themselves due to the closure of schools or childcare facilities and who suffer a loss of earnings as a result have a statutory right to compensation in accordance with § 56 para. 1a IfSG. This compensation currently amounts to 67% of the loss of earnings incurred, up to a maximum of 2,016 € per month for a maximum of 6 weeks. Before the compensation claim can be asserted, priority must be given to positive working time credits and old leave from 2019 and earlier. No compensation is provided by law for the time when schools or childcare facilities are closed anyway (regular school or daycare holidays). Further information on the application of § 56 para. 1a IfSG is provided to the departments by the Ministry of Finance.

In cases of particular hardship (e.g. single parents without childcare facilities), a leave of absence above the standard rate can be granted until further notice with continued payment of remuneration, provided that the employees concerned have neither positive working time credits nor old leave from 2019 or earlier. This may not be opposed by official reasons. Proof of the circumstances giving rise to the hardship case and the absence of a care facility must be submitted to the department.

Accordingly, the current practice of granting special leave with no childcare allowance for civil servants will expire.

Civil servants can - as far as still possible - make use of teleworking or mobile working. In addition, if the prerequisites are met, it is possible to use a positive working time credit and (at least old) leave for childcare.

Special leave in accordance with Section 29 (1) no. 1 AzUVO may only be granted for the necessary period of absence from work if special circumstances exist in the individual case (e.g. single parents without childcare facilities), unless there are official reasons for not doing so (cf. no. 46.4 last paragraph BeamtVwV).

Civil servants are not entitled to compensation pursuant to § 56 (1a) IfSG.

As long as it has not been clarified beyond doubt whether a child of a civil servant has been infected, the civil servant can be released from work in accordance with § 68.1 LBG in conjunction with no. 41.4 BeamtVwV until, according to medical opinion, there is no longer any reason to fear that the illness or the pathogen will spread.

For civil servants who have to look after close relatives in need of care because a full- or part-time inpatient care facility was closed due to the spread of COVID-19, or where a full-time home care worker is no longer available due to the spread of COVID-19, the regulations on child care apply accordingly. § 74 LBG remains unaffected.

For employees who have to take over the care of close relatives in need of care within the meaning of § 7 para. 3 of the Care Time Act due to the closure of a full- or part-time inpatient care facility, or if the employment of a full-time home care worker is no longer possible or no longer required due to the spread of COVID-19, the regulations on child care apply accordingly. There is no entitlement to compensation in accordance with § 56 para. 1a IfSG. Employees may be entitled to a care support allowance as defined by the Care Time Act in the event of a short-term inability to work.

Information on emergency care:
https://km-bw.de/,Lde/Startseite/Service/2020+04+20+Notbetreuung+wird+vom+27_+April+2020+an+erweitert

Emergency child allowance for families with small incomes:
https://www.bmfsfj.de/kiz

Overview of help for families in the Corona pandemic:
https://familienportal.de/familienportal/familienleistungen/corona/finanzielle-hilfen#anchor-link-6-154114

BAFoeG regulations:
https://www.bafög.de/elterneinkommen-sinkt-wegen-corona-758.php