The cultural background and age shape the cognitive and social development of children. This study aimed to compare perceptual, executive, and social functioning in two age groups of preschoolers from Germany and Iran. One hundred sixty-five children (83 Iranian and 82 German) participated in the study, with 87 children aged three years and 78 children aged four years. The participants completed a series of tasks to assess different cognitive functions, including the theory of mind as a measure of social cognition, picture mental rotation test to evaluate spatial ability, and several tests including digit span, Corsi block tapping, day-night, grass-snow, dimensional change card sort, and active and passive vocabulary tests to assess executive functions. The findings revealed that German children performed better than their Iranian peers regarding spatial ability and theory of mind. Additionally, German children outperformed Iranian children in working memory, cognitive flexibility, and verbal fluency, while Iranian children demonstrated better inhibitory control. Furthermore, the correlational analysis indicated that in German children, executive function correlated with the theory of mind, whereas in Iranian children, executive function was associated with perceptual functions. Age impacted the results. These results highlight the role of cultural factors in shaping cognitive functioning and emphasize the need to consider cultural influences when examining cognitive development in different populations.
