SteuerGo FAQs

How to obtain an additional allowance for the second child!

The tax relief for single parents is 4,260 Euro and increases by 240 Euro for each additional child in the household (§ 24b EStG).

Application and reduction:

• You apply for the tax relief for single parents annually with the tax return by making the relevant entries in SteuerGo in the children section (Form Child).
• For employees, the tax relief for single parents can already be taken into account monthly as part of the wage tax deduction. For this, tax class II must be applied for.
• For the new increase of 240 Euro from the second child onwards, you need to do a bit more: A wage tax allowance must be entered in the electronic wage tax deduction features (ELStAM) at the tax office (§ 39a Abs. 1 Nr. 4a EStG).

Duration and changes:

• The applied wage tax allowance is valid for two calendar years. If your circumstances change, adjust the allowance (e.g., marriage or moving in together).
• After the end of the tax year, you must submit an income tax return if the amounts have already been taken into account in the wage tax deduction.

Latest decisions:

• Jointly assessed spouses can claim the relief in the year of marriage on a pro rata basis (BFH ruling of 28.10.2021, III R 57/20).
• In the year of separation, the relief can be granted 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).

The granting of the relief requires that no other adult person lives in the household. However, there are three exceptions:

1. The presence of another adult person is harmless if it is a biological child, adopted, foster, step or grandchild for whom the taxpayer is entitled to a child allowance or child benefit.
2. The relief is also granted if the household member cannot actually and financially participate in the household management due to care needs.
3. In 2023, the accommodation of adult refugees from Ukraine by single parents does not lead to a tax-damaging household community for reasons of equity. As a result, the entitlement to the relief remains.