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Tax relief for single parents

 


How to obtain the additional allowance for the second child!

Basic allowance for single parents

Single parents receive a relief amount of 4.260 Euro per year (§ 24b EStG). From the second child onwards, this amount increases by an additional 240 Euro per child.

How to apply for the relief amount

You can have the relief amount taken into account in two ways:

  1. As part of the tax return
    Enter your details in the Children (Form Kind) section in SteuerGo.
  2. Already during payroll deduction
    Apply for tax class II – the relief amount will then be taken into account monthly through the payroll.
Additional allowance from the second child: Extra application required

The increase of 240 Euro from the second child is not automatic. To have this taken into account during payroll deduction, you must:

  • apply for a payroll tax allowance at the tax office
  • this will be entered in the electronic payroll tax deduction features (ELStAM) (§ 39a Abs. 1 Nr. 4a EStG)
Duration and change of allowance
  • The applied allowance is valid for two calendar years.
  • If your circumstances change (e.g. marriage or moving in together), you must have the allowance adjusted.
  • If the allowance was taken into account during payroll deduction, you must submit a tax return after the end of the year.
New developments in case law

The Federal Fiscal Court (BFH) has issued important rulings on the relief amount:

  • In the year of marriage, the relief amount can be claimed on a pro rata basis, even with joint assessment
    (BFH, 28.10.2021, III R 57/20)
  • In the year of separation, the relief amount is possible from the month of separation – provided individual assessment is chosen and no other adult person lives in the household
    (BFH, 28.10.2021, III R 17/20)

The Federal Ministry of Finance has declared the rulings to be generally applicable (BMF letter dated 23.11.2022, BStBl 2022 I p. 1634).

When does a tax-damaging household community exist?

The relief amount requires that no other adult person lives in the household. However, there are two exceptions:

  1. It is your own child (biological, adopted, step, foster or grandchild) for whom there is a child benefit entitlement or child allowance.
  2. The other adult person is registered in the household but cannot participate in household management due to care needs – neither actually nor financially.

How to obtain the additional allowance for the second child!


Do I receive the same amount of child benefit for all children?

In the past, if you had multiple children, you did not receive the same amount of child benefit for each child. However, since 2023, the rate has been standardised. The entitlement to child benefit is:

Child benefit is paid for children up to the age of 18. The child's income is irrelevant.

The entitlement continues for children over 18 until their 25th birthday, as long as they are in education or doing voluntary service. Child benefit is paid by the family benefits offices of the Federal Employment Agency. Public sector employees or recipients of pension payments receive the money from their employers.

Tipp

 

Do I receive the same amount of child benefit for all children?


What is the tax relief for single parents?

If you are a single parent, you can apply for a tax relief amount in the "Form Kind". Since 2023, the relief amount is 4,260 Euro. An additional amount of 240 Euro is added for each additional child.

For each full calendar month in which the deduction conditions are not met, the relief amount is reduced by one twelfth. Condition: at least one minor or adult child must belong to your household for whom you receive child benefit or the child allowance. It does not have to be a biological child; the relief amount is also available for an adopted, foster, step or grandchild. The child must be registered at your address. If the child is registered with several people, the parent who is entitled to child benefit receives the relief amount. The child's tax identification number must be provided.

Important: No other adult persons may belong to your household. Adult children for whom you receive child benefit are an exception. This also applies to children who are in vocational training, waiting for a training place or doing voluntary service. The relief amount is also not at risk if you live with an adult person in need of care.

Living with adults is harmless for the relief amount if there is no household community, but merely a shared flat with separate finances and separate management. A key feature of a household community is "joint management".

Tip

The Federal Fiscal Court ruled in 2021 that jointly assessed spouses can also claim the relief amount for single parents in the year of marriage on a pro rata basis. Condition: The spouses did not live in a household community with another adult person before the marriage (BFH ruling of 28.10.2021, III R 57/20).

Furthermore, the Federal Fiscal Court ruled that in the year of separation the relief amount is to be granted on a pro rata basis 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 orders that the rulings are to be applied generally (BMF letter of 23.11.2022, BStBl 2022 I p. 1634).

What is the tax relief for single parents?


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").

What is the tax relief for single parents?


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.

What are the conditions for the tax relief?


When will I receive child benefit and allowances for my child?

To receive child benefit, the child allowance or the allowance for childcare, education or training needs (BEA), the same conditions as for child benefit must be met. There are two different legal bases for entitlement to child benefit:

  • Taxpayers are entitled to child benefit under the Income Tax Act (§ 31 f. and § 62 ff. EStG).
  • Persons who are not or only partially subject to tax are entitled under the Federal Child Benefit Act.

Germans with a residence or habitual abode in Germany can apply for child benefit. The same applies to Germans living abroad who are either subject to unlimited income tax in Germany or are treated as such. Foreigners living in Germany can apply for child benefit if they have a permanent residence permit.

Important: Child benefit that has been approved is paid retroactively only for the last six months before the beginning of the month in which the application for child benefit was received. Therefore, even if child benefit is approved retroactively for a whole year, it is actually only paid for the last six months.

When will I receive child benefit and allowances for my child?

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Field help

Do you want to apply for tax relief for single parents?

Please indicate here whether you want to apply for the tax relief for single parents for your child in 2025.

Was the child registered in the common family flat?

Please specify here whether your child was registered at the shared family home in 2025.

If your child is registered in your household in the year 2025, you can apply for the tax relief for single parents. The tax office accepts the household membership without additional proof. The relief amount is granted if the other conditions are met.

Off-site work: The child is also considered belonging to your household if he/she has been temporarily living away from home or if the taxpayer lives with his/her child, for example, with his/her parents or grandparents.

Has the child benefit been paid to you for the child?

Wählen Sie "ja", wenn Ihnen für das Kind im betreffenden Jahr Kindergeld ausgezahlt wurde.

Die Angabe wird benötigt, um zu prüfen, wem der Entlastungsbetrag für Alleinerziehende grundsätzlich zugeordnet wird. In der Regel erhält der Elternteil den Entlastungsbetrag, an den das Kindergeld ausgezahlt wird.

Beispiel: Ihr Kind lebt überwiegend in Ihrem Haushalt und Sie erhalten das Kindergeld. In diesem Fall steht Ihnen grundsätzlich auch der Entlastungsbetrag für Alleinerziehende zu.

Besonderheit beim Wechselmodell

Ist das Kind ungefähr gleichwertig in die Haushalte beider alleinstehenden Eltern aufgenommen (z. B. etwa 50/50-Betreuung), können die Eltern untereinander bestimmen, wer den Entlastungsbetrag erhält – unabhängig davon, wer das Kindergeld bekommt.

  • Die Zuordnung ist nur möglich, wenn keiner der Elternteile den Entlastungsbetrag bereits beansprucht hat, z. B. durch Steuerklasse II beim Lohnsteuerabzug oder in seiner Einkommensteuerveranlagung.
  • Treffen die Eltern keine Vereinbarung, steht der Entlastungsbetrag dem Elternteil zu, an den das Kindergeld ausgezahlt wird.

 

Time period during which the child was registered in the shared flat:

Indicate here whether your child has been registered in your flat all year round.

If your child belonged to your household in 2025 or was registered in the common flat during the year, you can apply for tax relief for single parents.

The application for a tax relief for single parents is submitted for

Sie erhalten den Entlastungsbetrag für Alleinerziehende auch, wenn

  • Sie im Jahr 2025 geheiratet haben,
  • Sie sich im Jahr 2025 von der mit Ihnen verheirateten oder verpartnerten Person getrennt haben und/oder
  • die mit Ihnen verheiratete oder verpartnerte Person im Jahr 2025 verstorben ist.

Ihr Finanzamt kürzt den Entlastungsbetrag um ein Zwölftel für jeden vollen Kalendermonat, in dem die Voraussetzungen nicht vorgelegen haben.

Hintergrund:
Der Bundesfinanzhof hat 2021 entschieden, dass auch zusammenveranlagte Ehegatten den Entlastungsbetrag für Alleinerziehende im Jahr der Eheschließung zeitanteilig in Anspruch nehmen können. Voraussetzung: Die Ehepartner haben vor der Heirat nicht mit einer anderen volljährigen Person in einer Haushaltsgemeinschaft gelebt (BFH-Urteil vom 28.10.2021, III R 57/20).

Des Weiteren hat der Bundesfinanzhof geurteilt, dass im Trennungsjahr der Entlastungsbetrag zeitanteilig für die Monate nach der Trennung zu gewähren ist, wenn die Einzelveranlagung gewählt wird und im Haushalt keine andere voll-jährige Person lebt (BFH-Urteil vom 28.10.2021, III R 17/20).

Laut Bundesfinanzministerium sind beide Urteile ab sofort anzuwenden (BMF-Schreiben vom 23.11.2022, BStBl 2022 I S. 1634.

Last name, first name

Enter the name and first name of the adult with whom you shared a household in year 2025.

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).

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.

Occupation

Specify what occupation or activity the person performs.

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).

Have you received child benefit or allowances for a person of full age?

Enter here whether you have received child benefit or child allowances for an adult person.

If you share a household with a person of full age for whom you are not entitled to child benefit or child allowances, the tax relief for single parents cannot usually be granted.

A shared household (i.e. joint economic activity in a shared flat) is always presumed if another person is registered with your main or secondary residence. However, if you do not live in a consensual union, this presumption can be refuted.

Was the person registered in a shared flat in 2025?

For months during which you lived 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.

In contrast to the household community, a flat-sharing community (Wohngemeinschaft) does not have any negative effects: this is the case if two people do not live together or do not live out of the same pot.