Apply for tax class change for single parents
Unfortunately this specification of service has not yet been completely translated.
The relief amount for single parents for one child is EUR 4,008 (until 2019: EUR 1,908) per calendar year. For the second and each additional child, this amount increases by EUR 240.00 per child and year.
In tax class II, the tax relief amount of EUR 4,008 (until 2019: EUR 1,908) is only taken into account for one child, even if you have several eligible children. You must therefore apply to your tax office separately for the increase of EUR 240.00 for the second and each additional child to be taken into account.
Tax class II is taken into account at the beginning of the month in which the prerequisites for taking into account the relief amount for single parents are met for the first time.
When your child turns 18, tax class II is automatically terminated and changed to tax class I in the following month.
You must notify your responsible tax office immediately that the prerequisites for taking into account the relief amount for single parents no longer apply, as you are only entitled to tax class II for each full calendar month in which the prerequisites are met. The prerequisite for taking tax class II into account does not apply, for example, if you are setting up a partnership similar to a marriage.
Due to the law on the implementation of tax relief measures to cope with the Corona crisis of June 29, 2020, the relief amount for single parents was increased by EUR 2,100 each from EUR 1,908 to EUR 4,008 for the years 2020 and 2021. The increase amount of EUR 240.00 for each additional child does not change.
Due to the extraordinary situation caused by the Corona crisis, an application for a wage tax reduction was assumed because of the tax relief that would result directly for single parents.
For reasons of simplification, the increased relief amount for single parents was therefore determined by the competent tax office in the home without a separate application and made available to the employer for electronic retrieval.
Since the law introducing the right to marry for persons of the same sex came into force on October 1, 2017, no new civil partnerships can be established in Germany.
Same-sex couples have been able to marry each other since then and are thus treated as equal to different-sex couples. Existing civil partnerships can be converted into a marriage.
However, there is no obligation to do so. Already existing civil partnerships can be continued in their previous form.
Otherwise, the relief amount for single parents can also be requested as part of the income tax return, e.g. B. if you are not employed or if you do not wish to be taken into account in the wage tax deduction procedure.
If the prerequisites for the relief amount for single parents no longer apply, an informal written notification to the tax office is sufficient.
- Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
- The registration offices are responsible for changing the civil status data in the register (e.g. marriage, establishing a civil partnership, birth).
Tax forms for the Federal Ministry of Finance
Application for income tax reduction 2021
If it is not possible or you do not want the relief amount for single parents to be taken into account in the wage tax deduction procedure, you can also claim this in an income tax return.
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