If you are a taxable (legal) person and generate foreign income from a country with which an agreement exists for the avoidance of double taxation, a certificate of residence may be required for submission to a foreign tax authority. may be required.As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.You can also claim a child allowance for a child over the age of 18.You can apply for a disability allowance for costs incurred due to a disability.The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the wage statement and can be viewed in various ways.