Apply for tax class change for single parents
Unfortunately this specification of service has not yet been completely translated.

Wenn Sie alleinstehend sind und zu Ihrem Haushalt mindestens ein Kind gehört, für das Ihnen der Kinderfreibetrag oder das Kindergeld zusteht, können Sie die Berücksichtigung des Entlastungsbetrags für Alleinerziehende beantragen (= Steuerklasse II)
As a single parent, you can apply for tax class II and thus the consideration of the tax relief amount for single parents if your household includes at least one child who is registered with you as your main or secondary residence and for whom you are entitled to the child allowance or child benefit. This applies to a biological child, adopted child, foster child, stepchild or grandchild.

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.


Special hint:
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.

Further note:
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.
Form 'Application for income tax reduction' with tax identification number and signature (see links). The required attachments (here: at least attachment "children") can be added to the main form by clicking the appropriate box on the first page.

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.

Preconditions

You are single and you have at least one child in your household for whom you are entitled to a child allowance or child benefit. Furthermore, there may be no household community and joint management with another adult for whom you are not entitled to an exemption for children or child benefit.

Hints

  • 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).
Section 24b Income Tax Act (EStG)
Section 38b Income Tax Act (EStG)

Related Links

  • Tax forms for the Federal Ministry of Finance
  • Application for income tax reduction 2021
In order to take into account the relief amount for single parents in the wage tax deduction procedure, it is necessary that you submit an application for a wage tax reduction to your responsible tax office. This also applies if tax class II ends automatically when your child reaches the age of 18 and was changed to tax class I in the following month, and the prerequisites for taking the tax relief amount into account still exist.
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.

Responsible for the content
No information available

Last update or date of publication
No information available