As of: February 7, 2024, 8:56 a.m
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Split
When separating, many parents opt for equal care in an alternating model.
We show how this affects the tax class and allowances.
If parents separate and divorce, childcare needs to be arranged.
In the rather rare
alternation model, the child's parents alternate continuously at a certain frequency, for example weekly
.
The child then lives with the mother one week and with the father the next week, and so on.
If both parents look after the child equally in terms of organization and time, this is called a true alternating model.
But be careful, this
50:50 model is hardly taken into account in tax law
.
In a press release, the Bavarian Income Tax Help Center (Lohi) explains what parents should pay attention to and what they need to arrange for shared tax consideration.
In the equal change model, parents who live separately hardly receive any tax advantages.
© Andreas Gebert/dpa
Tax classes for the changing model: Only one person gets tax class II
If the parents agree on the real alternating model, there will be no sole caring parent.
However, only one of the two parents can apply
for tax class II
, taking into account the single parent tax relief amount of 4,008 euros annually.
There is no provision in tax law for a division between the parents, nor for both parents to be able to use tax class II.
After the divorce, the other person has to make do with the less favorable tax class I.
According to the law, tax class II goes to the person whose household the child belongs to.
In the alternating model, the child usually belongs to both households because he or she lives with both the mother and the father.
The parents can therefore
decide among themselves who receives the relief amount
.
If you do not make a decision in this regard, the parent to whom the child benefit is paid will receive the relief amount.
Child benefit is entitled to both, but is only paid to one
Since the family fund does not pay out child benefit to two recipients for organizational reasons, practically
only one parent receives the entire child benefit
transferred to his or her account.
It basically goes to whoever the child lives with.
If the child lives with both parents alternately, the parents can decide which parent receives child benefit.
In the alternating model, the family court can determine the other parent's claim to compensation.
This parent is then obliged to give the other parent their share.
This is often offset between the parents against other child payments, such as cash support from the other parent.
In
the real alternating model, both parents are entitled to child benefit due to the equivalent care provision
.
Half child allowance for everyone
The child allowance and the allowance for care, upbringing and training are not paid out, but rather reduce the taxable income as a calculation variable in the best case.
The two allowances amount to a total of 8,388 euros
in 2022
and
half are taken into account for both parents
in the change model .
This means that 4,194 euros are deducted from the taxable income per parent if the advantage of the allowances exceeds the child benefit.
Each parent is individually examined as part of their income tax return to see what is more favorable for them.
The higher-earning parent therefore receives greater tax relief.
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Child support cannot be deducted
In principle, child support payments could be deducted from income tax as an extraordinary burden.
The prerequisite, however, is that the child is not entitled to child benefit or the child allowance.
It doesn't matter who receives the child benefit.
For underage children, maintenance payments are virtually impossible as an extraordinary burden because there is always a right to child benefit or the allowances.
Therefore,
neither parent can claim maintenance payments for tax purposes
.
Alternating model: Understanding childcare costs is an advantage
Two thirds
of child care costs can
be claimed as special expenses for tax purposes up to a maximum of 4,000 euros per child.
The parent who paid the expenses and whose household the child belongs to can deduct it.
As a result, each parent can deduct
half
, i.e. up to 2,000 euros.
What is important for recognition by the tax office is that the payment took place as a bank transfer and can be proven.
Cash payments will not be taken into account.
If one parent has significantly higher expenses than the other and the parent has not used their maximum amount, the parents can agree on a different percentage distribution and apply for this with the tax return.
Tobias Gerauer, Lohi board member, recommends that the
contracts with the childcare facilities be signed by both parents
so that both names are noted on the invoice.
Tax legislation lags behind family models
Parents need to communicate with each other on tax matters, no matter how divided they are.
Because only they can regulate who receives child benefit and tax class II and how they divide the childcare costs among themselves.
Unfortunately, the real exchange model has so far only received limited legal consideration from a tax perspective.
The situation is different in social legislation, where the alternating model has already taken hold.
For example, the child is taken into account for each parent who receives housing benefit, or the payment of additional needs for single parents is divided between both parents.
(Press release Bavarian income tax assistance)