Many single parents can benefit from the tax relief amount, which was increased to EUR 4,260 this year.
Single parents don't always have it easy.
In order to support them financially, tax offices grant them a tax break, the so-called relief amount.
As of this year, the relief amount is 4,260 euros, for each additional child there is an additional 240 euros.
Higher relief amount: Single parents will have more money in 2023
The relief amount for single parents is a tax allowance.
"The purpose of the relief amount is to take into account the more expensive household management of single parents in tax law," says the official portal of the Ministry of Family Affairs.
The relief amount therefore reduces taxable income and thus lowers the tax burden.
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The relief amount has increased in 2023 - single parents who benefit from the tax exemption will have more money this year.
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© Monika Skolimowska/dpa
Relief amount for single parents - important requirements
However, the relief amount is linked to certain conditions.
What are the conditions for granting the tax reduction?
One requirement is that single parents are entitled to child benefit or the child allowance for the child or children.
Whether the child is biological offspring, an adoptive child, a stepchild or a foster child is irrelevant, as the German Press Agency (dpa) informed in an article on the subject.
However, it is important that the child is registered with the single parent as their main or secondary residence.
If the parent lives in a marriage-like partnership or a registered civil partnership, they are not entitled to the relief amount, according to the dpa article.
According to the taxpayers' association, single parents are also not entitled if they share a household with another adult for whom they are not entitled to child benefit or a child allowance.
How do single parents benefit from the tax relief amount?
The taxpayers' association reports to the dpa that the self-employed and traders receive the tax benefit with their income tax return if they provide the relevant information in the child appendix.
For employees, the relief amount already has a direct tax-reducing effect due to a reduced wage tax withholding via wage tax class II.
"In order for employees to receive tax class II, they should apply to the tax office for a change of tax class," advises Daniela Karbe-Gessler from the Taxpayers' Association, according to dpa.
Tax class II then applies until the child reaches the age of 18, as stated in the article.
A new application is required from the age of 18, with information on the child’s school or vocational training.
A change to tax class II does not take place automatically, but must be applied for at the tax office, the Ministry of Family Affairs also informs.
For this you can, as it
says on
Familienportal.de , fill out an application for a change of tax class.
It is also possible to transmit this digitally to the tax office.
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Not to be forgotten, as the dpa report concludes: If the requirements for tax class II are no longer met for employees, the responsible tax office must also be informed.
List of rubrics: © Monika Skolimowska/dpa
