Single taxpayers may be granted a tax relief amount for single parents (Entlastungsbetrag für Alleinerziehende, § 24b EStG) if at least one child belongs to their household for whom they are entitled to a child allowance (§ 32 Abs. 6 EStG) or child benefit. The relief amount is intended to offset the increased living and household costs of single parents who bear financial responsibility on their own.
For the first child, the relief amount is EUR 4,008 per year in assessment periods 2020 and 2021. As part of the Annual Tax Act 2022 (JStG 2022), the relief amount for the first child was increased to EUR 4,260 for assessment period 2022. For each additional child, a relief amount of EUR 240 applies in assessment periods 2020, 2021 and 2022.
Applying for the relief amount for single parents
Employees who meet the requirements for deducting a relief amount for single parents have it deducted directly via the payroll under tax class II. If such a relief amount is also to be deducted directly from payroll for additional children (EUR 240), an application must be filed.
For self-employed persons and business owners, the relief amount for single parents must be claimed in the income tax return — Annex Kind (Anlage Kind) — so that it is deducted from the total income.
Who qualifies as single?
Under the Income Tax Act, natural persons are considered single if they are not eligible to apply the splitting procedure (§ 26 Abs. 1 EStG) or are widowed, and additionally do not share a household with other adult persons.
Household community with an adult person — detrimental?
If adult persons other than the single taxpayer also live in the household, deduction of the relief amount is generally excluded (§ 24b Abs. 3 S. 1 EStG). However, a deduction may still apply if the other adult person is a biological, adopted, foster, step- or grandchild for whom the taxpayer is entitled to a child allowance or child benefit.
It should be noted that the Ministry of Finance of Schleswig-Holstein does not consider housing an adult refugee in the single parent's household to be detrimental to claiming the relief amount for single parents.
Which parent is entitled to the relief amount for single parents?
The relief amount for single parents is generally granted to the parent in whose household the child is registered or permanently accommodated.
A relief amount for single parents is also granted to a parent if the child is temporarily accommodated elsewhere (e.g. for training purposes) but is still registered at the residence of the single parent.
If the child is equally accommodated with both parents, the parents should agree on which of them claims the relief amount for single parents. However, if it has already been deducted from one parent's payroll under tax class II, a choice between the parents is excluded. If the parents do not reach a decision regarding the relief amount, it is to be deducted from the parent who receives the child benefit.
These involved decisions regarding the relief amount for single parents must be made because it cannot be split, but is granted in full to one parent.
If two children result from the marriage, it is most favourable from a tax perspective to register one child as resident with each parent, as both parents then receive the full relief amount for the first child of EUR 4,008 or EUR 4,260. Otherwise, one parent would receive relief for the second child of "only" EUR 240.
Pro rata granting of the relief amount for single parents
The relief amount for single parents must be reduced for each full calendar month in which the requirements of § 24b EStG are not met.
Key periods from which an apportionment must be made are as follows:
- From the month of the child's birth
- From the month of the spouses' separation
- From the month of the spouses' marriage
- From the month of a spouse's death
Example:
If a (first) child is born, for example, in April 2022, only a relief amount of EUR 3,195 (EUR 4,260 x 9/12) applies for the year of birth.
Frequently asked questions
Frequently asked questions
Who is entitled to the relief amount for single parents under § 24b EStG?
Single taxpayers are entitled if at least one child belongs to their household for whom they receive a child allowance (Kinderfreibetrag) or child benefit (Kindergeld). A person is considered single if they cannot use spousal income splitting or are widowed and do not share a household with another adult. Exceptions apply if the other adult is the taxpayer's own child for whom child benefit or a child allowance is granted.
What is the relief amount for single parents (Entlastungsbetrag für Alleinerziehende) for the assessment periods 2020 to 2022?
For the first child, the relief amount is EUR 4,008 per year in the assessment periods 2020 and 2021. Through the JStG 2022, it was raised to EUR 4,260 from the 2022 assessment period onwards. For each additional child, an extra EUR 240 per year is granted.
How do I apply for or claim the relief amount for single parents (Entlastungsbetrag für Alleinerziehende)?
For employees, the basic amount is automatically applied through wage tax class II (Lohnsteuerklasse II). The increased amount of EUR 240 per additional child requires a separate application to the tax office (Finanzamt). Self-employed individuals and business owners claim the relief amount in the 'Anlage Kind' annex to their income tax return.
Which parent is entitled to the relief amount (Entlastungsbetrag) when parents live separately?
The relief amount is granted to the parent with whom the child is registered or permanently residing. If the child resides equally with both parents, they may choose which parent receives it; if no choice is made, it goes to the parent entitled to child benefit (Kindergeld). A split between the parents is not permitted—the full amount is always granted to only one parent.
When is the relief amount for single parents reduced on a pro rata temporis basis?
The relief amount is reduced for each full calendar month in which the requirements of § 24b EStG are not met. Relevant points in time include the month of the child's birth, the month of separation or marriage, and the month of a spouse's death. Example: If the first child is born in April 2022, the relief amount is only 9/12 of EUR 4,260, i.e. EUR 3,195.
Does sharing a household with an adult disqualify you from the relief amount?
As a rule, living together with another adult excludes the relief amount (§ 24b Abs. 3 S. 1 EStG). An exception applies if the other person is your own biological, adopted, foster, step, or grandchild for whom child benefit or a child allowance is granted. According to the Ministry of Finance of Schleswig-Holstein, hosting an adult refugee in the household is also not detrimental.