Field help:
(2023)
Family relationship
Select here how you are related to the person of full age.
For months in which you live in a 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.
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 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). The decision's operative part is as follows: "Taxpayers who are assessed individually for income tax as spouses pursuant to sections 26, 26a of the Income Tax Act (EStG) may claim the relief amount for single parents proportionately in the year of separation ...". It can be concluded from this that the proportional granting of the relief can only be considered if individual assessment is chosen. However, if we take a look at the ruling of the Federal Fiscal Court (BFH) III R 57/20 of the same day (see above), it can be concluded that the relief amount is also to be granted proportionately if joint assessment is chosen in the year of separation.
