What are the conditions for the tax relief?
You are eligible for the tax relief for single parents if the following conditions are met:
- At least one child for whom you receive child benefit or child allowance lives in your household.
- The child is registered at your address as their main or secondary residence.
- The child benefit is paid to you.
- You are single in the tax sense (not married or permanently separated).
- You do not live with another adult in a household, except:
- it is a child for whom you receive child benefit or child allowance, or
- the person is in need of care and does not contribute to the household.
The tax relief is only considered once a year regardless of the number of children. Exception: In the case of separated parents, each parent can claim the amount if one child lives with the father or mother and the child benefit is paid accordingly.
Current legal rulings
- In the year of separation, the tax relief can be claimed monthly from the month of separation if individual assessment is chosen and no other adult lives in the household (BFH ruling of 28.10.2021, III R 17/20).
- In the year of marriage, a pro rata claim is also possible if no other adult lived in the household before the marriage (BFH ruling of 28.10.2021, III R 57/20).
- The BMF letter of 23.11.2022 (BStBl 2022 I p. 1634) confirms the general application of these rulings.
Tip: Exceptions for adults in the household
The tax relief remains if:
- the adult is a child or grandchild for whom you receive child benefit or the child allowance,
- the person is in need of care and does not contribute to the household.
Note: The previous exception for taking in Ukrainian refugees (until 2024) has not been extended.
