(2021) What are the conditions for the tax relief?

You are entitled to the tax relief if at least one minor or adult child lives in your household for whom you receive child benefit or the child allowance. The tax office assumes a child belongs to the household if they are registered at your address with their main or secondary residence.

If the child is registered with several people, the relief is granted to the person receiving the child benefit.

The allowance is only considered once, even if you have several children. Exception: If you are separated from your partner, both parties can receive the relief if at least one child lives with the father or mother and the child benefit is paid to them.

Single means in the context of the relief that you do not meet the conditions for the application of the splitting tariff.

The conditions for the splitting tariff are not met if the parents were not married or were still married in the tax year but have been permanently separated since the previous year. Parents who did not live separately for even one day in the year are not entitled to the relief. You benefit from the relief for the first time in the year following the separation.

Furthermore, as a single parent, you must not live in a household with another adult, unless they are children for whom you receive child benefit. If you live with another adult, the tax office assumes that they share the household expenses with you. This generally applies if you live with a partner, but also for parents, grandparents, or siblings.

In the case of shared accommodation without joint household management, the entitlement to the relief remains. However, you must be able to prove that you manage your finances separately. An exception is also possible if the other adult is almost penniless and cannot contribute to the household. However, this does not apply to partners.