Field help:
(2023)
Last name, first name
Enter the name and first name of the adult with whom you shared a household in year 2023.
For months in which you live in a shared household with another person of full age, you do not receive tax relief.
You still receive tax relief if an adult child (adoptive, foster, stepchild or grandchild) lives in your household and you are entitled to child benefit or the tax-free child allowance for this child. This is the case when the child
- is still undergoing vocational training,
- waiting for a training place,
- is performing a voluntary social or ecological year or
- is handicapped.
This is also the case if you live together with a person in need of care who is actually not able to participate in the household and who is not a partner in a non-marital relationship or in a registered civil partnership, for example, the mother in need of care or the disabled brother.
The allowance is also granted if you live together with a person who is not financially able to take part in the household and who is not a partner in a non-marital relationship or in a registered civil partnership, for example, the mother or father with only a low pension. An example of this would be a mother in need of care or a disabled brother.
In contrast to the household community, a flat-sharing community (Wohngemeinschaft) does not have any negative effects: this is the case if two people are financially fully independent.
The Federal Fiscal Court (Bundesfinanzhof) has recently ruled that married couples who are assessed jointly can also claim the relief amount for single parents on a pro rata basis in the year of marriage, provided that they did not live in a household with another person of full age prior to their marriage (ruling of the Federal Fiscal Court (BFH) dated 28.10.2021, III R 57/20).
The Federal Fiscal Court has also recently ruled that in the year of separation, the relief amount is to be granted proportionately for the months after the separation if the individual assessment is chosen and no other adult person lives in the household (ruling of the Federal Fiscal Court dated 28.10.2021, III R 17/20).
