Tax class Change Single moved by single moved forward Unfortunately this specification of service has not yet been completely translated.

If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for single those to be taken into account (= tax class II)

As a single parent, you can apply for tax class II and thus the consideration of the relief amount for single applies if your household includes at least one child who is registered with you with a 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 applies to a child is EUR 4,008 (until 2019: EUR 1,908) in a 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 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. The consideration of the increase amount of EUR 240.00 for the second and each additional child must therefore be applied for separately by you at your tax office (see further information).

Tax class II is taken into account at the beginning of the month in which the conditions for taking into account the amount of relief for single applies for the first time.

When your child has reached the age of 18, tax class II is automatically terminated and changed to tax class I in the following month.

You must inform your responsible tax office immediately (see further information) of the abolition of the requirements for taking into account the relief amount for single bodies, as you are only entitled to tax class II for each full calendar month in which the requirements are met. The requirement for the consideration of tax class II is omitted, for example, if you establish a marriage-like community.

Special note:
The Act on the Implementation of Tax Aid Measures to Cope with the Corona Crisis of 29.6.2020 increased the relief amount for single countries 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 per additional child does not change.

Due to the exceptional situation caused by the corona crisis, an application for a wage tax reduction was assumed because of the direct tax relief for single applies.

For reasons of simplification, the increased relief amount for single currencies was therefore determined without a separate application by the responsible tax office of residence and made available to the employer for electronic retrieval.

With the Annual Tax Act 2020 (JStG 2020) of 21.12.2020, Federal Law Gazette I 2020 p. 3096, the time limit for the increase in the relief amount for the years 2020 and 2021 was time-limited. Thus, the basic relief amount of € 4,008 will be automatically taken into account in tax class II from 2022.

Please note:

The first application for tax class II must be made by means of "Application for income tax reduction" and the "Annex children".

Completed application for income tax reduction with attachment children.

Forms/online services available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance necessary: No

The forms can be accessed on the form center of the Federal Ministry of Finance https://www.formulare-bfinv.de/. Since 1 October 2021, an application for a wage tax reduction can also be submitted electronically to Mein ELSTER at: https://www.elster.de/eportal/formulare-leistungen/alleformulare/elevermaessigung. A ELSTER certificate is required.

Preconditions

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

Related Links

  • § 24b Income Tax Act (EStG)
  • § 38b Income Tax Act (EStG)

In order to take into account the relief amount for single bodies in the income tax deduction procedure, it is necessary that you submit an application for a wage tax reduction to your responsible tax office (see further information). This also applies if tax class II has been automatically terminated at the age of 18 of your child and changed to tax class I in the following month, and the conditions for taking the relief amount into account continue to be met.
If it is not possible to take into account the relief amount for single those in the income tax deduction procedure or if you do not want it, you can also claim it in the context of an income tax return.

Responsible for the content
No information available

Last update or date of publication
06.12.2021