What is the tax relief for single parents?
If you are a single parent, you can apply for a tax relief amount in the "Form Kind". Since 2023, the relief amount is 4,260 Euro. An additional amount of 240 Euro is added for each additional child.
For each full calendar month in which the deduction conditions are not met, the relief amount is reduced by one twelfth. Condition: at least one minor or adult child must belong to your household for whom you receive child benefit or the child allowance. It does not have to be a biological child; the relief amount is also available for an adopted, foster, step or grandchild. The child must be registered at your address. If the child is registered with several people, the parent who is entitled to child benefit receives the relief amount. The child's tax identification number must be provided.
Important: No other adult persons may belong to your household. Adult children for whom you receive child benefit are an exception. This also applies to children who are in vocational training, waiting for a training place or doing voluntary service. The relief amount is also not at risk if you live with an adult person in need of care.
Living with adults is harmless for the relief amount if there is no household community, but merely a shared flat with separate finances and separate management. A key feature of a household community is "joint management".
The Federal Fiscal Court ruled in 2021 that jointly assessed spouses can also claim the relief amount for single parents in the year of marriage on a pro rata basis. Condition: The spouses did not live in a household community with another adult person before the marriage (BFH ruling of 28.10.2021, III R 57/20).
Furthermore, the Federal Fiscal Court ruled that in the year of separation the relief amount is to be granted on a pro rata basis for the months after the separation if individual assessment is chosen and no other adult person lives in the household (BFH ruling of 28.10.2021, III R 17/20).
The Federal Ministry of Finance currently orders that the rulings are to be applied generally (BMF letter of 23.11.2022, BStBl 2022 I p. 1634).
