(2021)
What is the relief amount?
Single parents can claim a tax relief. Since 2015, this amount was 1,908 Euro. For the second and each additional child, the relief increases by 240 Euro each.
Since 2020, the relief has been increased from 1,908 Euro to 4,008 Euro, more than doubling. For the second and each additional child, the relief increases by 240 Euro each (§ 24b Abs. 2 Satz 3 EStG).
The relief and the new increase are reduced by one twelfth for each full calendar month in which the conditions are not met. The condition for granting is that you are entitled to child benefit or the child allowance and BEA allowance for the child.
You are considered a single parent only if no other adult persons live in your household, except possibly adult children for whom you receive child benefit, e.g. children in education.
Tip
You can also claim the relief if the child only has their secondary residence in your home and, for example, is studying in another city.
The tax relief for single parents is granted retroactively for the past year if the relevant information is provided in the child form.
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