Field help: (2020) Was there a shared apartment with at least one other adult?
Was there a shared household with at least one other person of age?
Was the person registered in a shared flat in 2020?
Was there a shared household with the person?
Time period
Time period
Were there any other persons of full age registered in the shared flat or was a household community formed with them in 2020?

For months during which you lived in a shared household with another person of full age, you do not receive tax relief.

You still receive tax relief if an adult child (adoptive, foster, stepchild or grandchild) lives in your household and you are entitled to child benefit or the tax-free child allowance for this child. This is the case when the child

• is still undergoing vocational training,
• waiting for a training place,
• is performing a voluntary social or ecological year or
• is handicapped.

This is also the case if you live together with a person in need of care who is actually not able to participate in the household and who is not a partner in a non-marital relationship or in a registered civil partnership, for example, the mother in need of care or the disabled brother.

The allowance is also granted if you live together with a person who is not financially able to take part in the household and who is not a partner in a non-marital relationship or in a registered civil partnership, for example, the mother or father with only a low pension.

In contrast to the household community, a flat-sharing community (Wohngemeinschaft) does not have any negative effects: this is the case if two people are financially fully independent.