SteuerGo FAQs

What is the tax relief for single parents?

The tax relief for single parents amounts to 4,260 Euro. For the second and each additional child, the amount increases by 240 Euro each (§ 24b para. 2 sentence 3 EStG).

Reduction of the relief amount:

The relief amount and the increase amount are reduced by one twelfth per month in which the conditions are not met. The condition is that you receive child benefit, the child allowance and the BEA allowance for the child.

Who is considered a single parent?

You are considered a single parent if no other adult persons live in your household, except adult children for whom you receive child benefit (e.g. children in education).

Tip:

The relief amount can also be claimed if the child only has a secondary residence with you and, for example, is studying in another city.

Application:

The relief amount is granted retroactively for the previous year if you provide the relevant information in the Form Child.

Current case law:

• The Federal Fiscal Court (BFH) has ruled that jointly assessed spouses can claim the relief amount on a pro rata basis in the year of marriage, provided no other adult person lived in the household before the marriage (BFH ruling of 28.10.2021, III R 57/20).
• In the year of separation, the relief amount is 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 has instructed that these rulings be applied generally (BMF letter of 23.11.2022, BStBl 2022 I p. 1634).

Tip from 2025:

From 2025, the pro rata relief amount in the year of separation can be applied for as an income tax allowance and taken into account directly by the employer during income tax deduction. In subsequent years, the relief amount will only be granted through tax class II (§ 39a para. 1 no. 9 EStG, introduced by the "Annual Tax Act 2024").