Field help: The application for a tax relief for single parents is submitted for

You will also receive the tax relief amount for single parents if

• you got married in 2023,
• you separated from the person you were married to or partnered with in 2023 and/or
• the person married or partnered to you died in 2023.

Your tax office will reduce the tax relief amount by one twelfth for each full calendar month in which the conditions were not met.

Background:
In 2021, the Federal Fiscal Court ruled that spouses who are jointly taxed can also claim the tax relief amount for single parents proportionately in the year of marriage. Requirement: The spouses did not live in a household with another person of legal age before the marriage (Federal Fiscal Court ruling dated 28.10.2021, III R 57/20).

Furthermore, the Federal Fiscal Court has ruled that in the year of separation, the tax relief amount is to be granted proportionately for the months after the separation if individual assessment is chosen and no other person of full age lives in the household (Federal Fiscal Court ruling dated 28.10.2021, III R 17/20).

According to the Federal Ministry of Finance, both rulings are to be applied with immediate effect (letter of the Federal Ministry of Finance dated 23.11.2022, BStBl 2022 I p. 1634.)