Subsidy for single parents

(General Information)

You can deduct an annual single parents’ subsidy of EUR 1,308 from your total income if you are a solo parent and your household includes at least one underage or legal-aged child for whom you are entitled to receive child allowances or benefits.

If the taxpayer lives in the same household as another adult, the tax relief does not apply.

Regionalisierung

Ändern

Enter your place of residence:

Zuständige Stelle

(Competent office)

Finanzamt (finance authority)

Leistungsdetails

Voraussetzungen

(Requirements)

  • Must reside or have usual place of residence in Germany¿or¿Can reside abroad if unconditionally obliged to pay income tax in Germany or if the single parent is treated as an unconditional income tax payer upon request
  • Single parent with at least one child, if children’s allowances or child benefits apply for this child
  • The child’s main or secondary place of residence must be registered as being the single parent’s place of residence
  • No household community with another adult
Note: If other adults live in the same household and contribute towards home management in any way, the allowance does not apply. However, if a child of legal age lives in the same household, this does not affect the children’s allowance or child benefits, e.g. a child undertaking vocational training or a child working as a development aid volunteer.

The subsidy is reduced by one twelfth for every full calendar month in which the requirements are not met.

Please note! According to the German Income Tax Act, there is a legal obligation to change tax category II once the requirements for applying the allowance cease to be met during the year (e.g. upon establishment of a household community).

Verfahrensablauf

(Procedure)

The single parents' subsidy is already granted by entering tax category II as part of the wage tax deduction.

If you are classified under tax category I and now meet the requirements for the single parents’ subsidy (e.g. through the birth of a child),

You can request a wage tax category change from the finance authority by completing the form “Vereinfachter Antrag auf Lohnsteuer-Ermäßigung” (simplified request for wage tax discount). Enquire about the documents to be submitted beforehand.

Personal application

  • Visit the competent centre during business hours with the necessary documents.
  • If necessary, you will receive personal assistance with completing the form.
  • If the requirements are met, the entry is generally made on the spot.

Written request

  • Enclose the 2010 wage tax card or 2011/2012/2013 substitute document and the original copies of the necessary documents with your application.
  • If all requirements have been met, the competent centre makes an entry in the paper documents and in the electronic wage tax deduction criteria (ELStAM), and mails the 2010 wage tax card / substitute document and other documentation back to you.
Note: If widowed solo parents under tax category III meet the requirements for the subsidy, this is recorded on the 2010 wage tax card / substitute document and in the ELStAM, at the finance authority's request.

Erforderliche Unterlagen

(Necessary documents)

  • 2010 wage tax card or 2011/2012/2013 substitute document
  • If a child is born: birth certificate
  • For children aged 18 years and over: relevant proof / documents (e.g. certificate of schooling or studies, apprenticeship / training contract or certificate)
  • Simplified request for wage tax discount (form)

Rechtsgrundlage

(Legal basis)

Freigabevermerk

(Release note)

Based on the German version authorized by Sächsisches Staatsministerium der Finanzen. 2014-07-11