Apply for relief amount for single parents
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Steuern und Abgaben
When am I entitled to the relief amount for single parents? Find out more here.
Basic information
Single taxpayers with at least one child can claim a tax relief amount of 4,260 as part of their income tax assessment. For employees, this amount can already be taken into account as part of the income tax deduction procedure by applying for tax class II. You can find out more about this in the service description "Applying for tax class change for single parents". You can find the link under "Further information" - "Where can I find out more?".
The tax relief amount increases by €240 from the 2nd child onwards.
Requirements
You are entitled to the relief amount if you
- are single,
- no other adult persons (e.g. partners) live in your household.
- This does not apply to an adult child for whom you are entitled to a child allowance or child benefit.
What documents do I need?
- None.