- Unlimited income tax liability (i.e. residence or habitual abode in Germany)
- a "single" taxpayer (please note the information below)
- whose household includes at least one child for whom he or she is entitled to the tax-free allowances for children or child benefit.
Household membership is assumed if the child is registered in your home. If the child is also registered with another person, the single parent who meets the requirements for the payment of child benefit, or would meet them if they were only entitled to child allowance, is entitled to the relief amount. In order for the relief amount for single parents to be taken into account, it is also generally necessary to provide the child's identification number.
Note: A "single parent" is someone who
- does not meet the requirements for the application of the splitting procedure under the Income Tax Act (e.g. single, divorced or permanently separated spouses) or is widowed
and
- does not form a household with another person of legal age (e.g. partner). However, certain persons of full age can belong to the household without this affecting the relief amount. These include, for example, children of full age who are entitled to child benefit or the tax-free allowance for children.
For each full month in which the aforementioned conditions were not met, the relief amount is reduced by one twelfth.
The relief amount for single parents with one child of €4,260 is automatically taken into account when deducting income tax in tax class II. The increased amount for the second and each additional child in the amount of € 240 each can be taken into account as an allowance in the electronic wage tax deduction features (ELStAM).
