(2023)
What is the relief amount?
The relief amount has been increased to 4,260 Euro, more than doubling. For the second and each additional child, the relief amount increases by 240 Euro each (§ 24b para. 2 sentence 3 EStG).
The relief amount and the new increase amount 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.
You can also claim the relief amount if the child only has a secondary residence at your home and, for example, is studying in another city.
The relief amount for single parents is granted retroactively for the past year if the relevant information is provided in the Form Child.
The Federal Fiscal Court has ruled that jointly assessed spouses can also claim the relief amount for single parents on a pro rata basis in the year of marriage, provided they did not live in a household with another adult person before the marriage (BFH ruling of 28.10.2021, III R 57/20).
The Federal Fiscal Court has also ruled that in the year of separation, the relief amount is to be granted on a pro rata basis for the months after the separation if individual assessment is chosen and no other adult person lives in the household (BFH ruling of 28.10.2021, III R 17/20).
The Federal Ministry of Finance currently stipulates that the rulings are to be applied generally (BMF letter of 23.11.2022, BStBl 2022 I p. 1634).
