We tested the development of attentional functions within Syrian and German children of pre-school and school age (n = 562, 5–12 years), using the Test of Attentional Performance for Children (KITAP). After controlling the intelligence (IQ) and socioeconomic status (SES), age-related improvements were found in all the attentional functions, with rapid improvements between 8 and 10 years. Gender differences were also found in some attention performances. More importantly, cultural differences were also evident. The performance in the activation functions “Alertness” and “Vigilance” were independent from cultural background, whereas performances in Sustained Attention, in functions of visuospatial orienting (Visual Scanning) and executive systems (Divided Attention, Flexibility and Distractibility) revealed cultural differences. In general, the Syrian children showed slower performances, higher variability of responses and more errors compared with German children. The overall results of the study supports the universal development of attention functions during school age, and show that attention performances could be influenced by characteristics of the cultural background (Arabic-Syrian: collectivistic–dependent; and Western German: individualistic–independent).