The legislator is making minor changes to the income tax allowance (Lohnsteuerfreibetrag) regarding the application deadline and the relief amount for single parents.
What is changing
The pro-rated relief amount for single parents can, in the case of permanent separation of spouses or civil partners, be entered as an allowance for the wage tax deduction procedure from the month of separation onwards, provided the requirements are met.
This statutorily implements the BFH's requirements for the wage tax deduction procedure as well. In subsequent years, the relief amount for single parents can only be taken into account via tax class II.
The deadline for applying for the income tax allowance is moved to 1 November of the year preceding the year for which the allowance is to apply.
Entry into force
Applies from the day after promulgation.
Frequently asked questions
Frequently asked questions
From when can the pro-rated relief amount for single parents be taken into account in the wage tax deduction?
In the case of permanent separation of spouses or civil partners, the pro-rated relief amount for single parents can be established as an allowance in the wage tax deduction procedure starting in the month of separation, provided the remaining requirements are met. This codifies the case law of the BFH.
How is the relief amount for single parents accounted for in subsequent years?
In the years following the separation, the relief amount for single parents is accounted for exclusively through tax class II. A separate entry as a wage tax allowance is then no longer required.
By when must the application for an income tax allowance (Lohnsteuerfreibetrag) be submitted?
The application deadline for the Lohnsteuerfreibetrag has been moved to 1 November of the year preceding the year for which the allowance is to apply. This gives employees a little more time to file their application with the tax office in good time.
When do the new rules on the income tax allowance (Lohnsteuerfreibetrag) take effect?
The changes take effect on the day after the law is officially promulgated. They apply both to the new application deadline and to the rules on the relief amount for single parents in the year of separation.