Claiming tax relief for single parents

For the years 2020 and 2021, a tax relief of up to EUR 4008 per annum is deductible from your total income if you are a single parent and your household includes at least one minor or adult child for whom you are entitled to child allowance or child benefit.

Starting with the second child, the tax relief increases by EUR 240 per annum/child in the household.

If you live in a household community with another adult, no tax relief is possible.

Onlineantrag und Formulare

Hinweis: Sobald Sie eine Postleitzahl oder einen Ort angegeben haben, können wir Ihnen an dieser Stelle den Onlineantrag und die Formulare der zuständigen Stelle anzeigen. Ort angeben

Zuständige Stelle

Tax office

Hinweis: Sobald Sie eine Postleitzahl oder einen Ort angegeben haben, können wir Ihnen an dieser Stelle weitere Informationen zu der für Sie zuständigen Stelle anzeigen. Ort angeben
Warum soll ich einen Ort angeben?
Mit Hilfe der Ortsangabe können wir die für Sie passenden Informationen, Formulare, Dienste und Ihre zuständige Stelle anzeigen.
Welchen Ort soll ich angeben?
Zum Beispiel Ihren Wohnort, wenn Sie einen Reisepass beantragen wollen oder den Unternehmensstandort, wenn Sie ein Gewerbe anmelden möchten.

Service details

Prerequisite

  • Domicile or habitual residence in Germany – or domicile abroad, if taxable without limitation in Germany or if the single parent is treated as taxable without limitation upon application
  • Single parents with at least one child, if they are entitled to child allowance or child benefit for this child
  • The child is registered as living in the household of the single parent, this being the child’s primary or secondary residence
  • No household community with another adult
Note: If other adults live in the household and contribute in any way to the management/budget of the household, single parents forego their entitlement to single parent tax relief. However, a household community with an adult child for whom the single parent can claim child allowance or child benefit (e.g. if the child is undergoing vocational training), is harmless in terms of tax law.

For each full calendar month in which the requirements are not met, the tax relief amount is reduced by one twelfth.

Attention! According to the Income Tax Act, there is a legal obligation to change tax class registration from class II to another applicable category, as soon as the requirements for the tax relief are no longer met in the course of a year (e.g. when a household community is established).

Procedure

  • The basic income tax relief of EUR 1908 (from 2022: EUR 4008) per annum for single parents will automatically be granted when the single parent is registered in tax class II. In 2021, the supplementary amount of EUR 2100 will not be granted via tax class II, but as a tax allowance in the electronic income tax deduction features (ELStAM). This tax allowance is automatically created by the tax office in addition to tax class II.
  • If you are classified in tax class I and start to meet the requirements for a tax relief for single parents (e.g. due to the birth of a child), you can apply for a change in income tax class at the tax office using the forms "Antrag auf Lohnsteuer-Ermäßigung" and "Anlage Kind zum Antrag auf Lohnsteuer-Ermäßigung".
  • For the supplementary amount of EUR 240 for the second child and further children, the tax office will generate an allowance in the electronic income tax deduction items (ELStAM) upon application (forms "Antrag auf Lohnsteuer-Ermäßigung" and "Anlage Kinder zum Antrag auf Lohnsteuer-Ermäßigung").
  • The tax relief for single parents and the supplementary amounts can also be applied for retroactively, when submitting an income tax return.
Note: If widowed single parents registered in tax class III meet the requirements for the tax relief, the tax office will enter this amount as a tax allowance in ELStAM upon application.
  • If widowed single parents registered in tax class III meet the requirements for the tax relief, the tax office will enter this amount as a tax allowance in ELStAM upon application.

Required documents

  • Upon birth of a child: birth certificate, if applicable
  • For adult children: appropriate proof/documents (e.g. verification of attendance/enrolment from a school or university, vocational training contract or verification from employer)
  • Income tax return ("Anlage Kind")
  • Forms “Antrag auf Lohnsteuer-Ermäßigung” and “Anlage Kind zum Antrag auf Lohnsteuer-Ermäßigung” (see -> Online application and forms)

Deadlines

  • Income tax return: as a rule has to be submitted to the tax office by July 31 of the following year
  • Consideration of the tax relief for single parents in the income tax deduction items (as a rule by registration in tax class II) or the supplementary amount for the second child and further children as a tax allowance in the income tax deduction items: application for the following year possible as of October 1; applications for the current year possible until November 30 at the latest

Legal basis

  • § 24b Einkommensteuergesetz (EStG) – Entlastungsbetrag für Alleinerziehende
  • Artikel 3 Nummer 2 und 3 des Jahressteuergesetzes 2020 vom 21.12.2020

Release note

Saxon State Ministry of Finance. 10.08.2020