Procedure
The relief amount is taken into account in the income tax assessment by entering it in the income tax return (child annex).
For consideration in the wage tax deduction procedure, an application for tax class II is required at the tax office of residence. The application must be submitted using the form:
Antrag auf Lohnsteuerermäßigung 2022 mit Anlagen Kinder und Sonderausgaben/audergewöhnliche Belastungen und Werbungskosten.