Detailed description
As a single parent, you can apply for tax class II and thus the allowance for single parents if your household includes at least one child who is registered with you as 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 parents is EUR 4,008 (up to 2019: EUR 1,908) per calendar year for one child. For the second and each additional child, this amount increases by EUR 240.00 per child per 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. You must therefore apply separately to your tax office to have the additional amount of EUR 240.00 taken into account for the second and each additional child.
Tax class II is taken into account at the beginning of the month in which the conditions for taking the relief amount for single parents into account are met for the first time.
When your child turns 18, tax class II will automatically end and change to tax class I in the following month.
You must immediately inform your responsible tax office if the conditions for taking the relief amount for single parents no longer apply, as you are only entitled to tax class II for each full calendar month in which the conditions are met. The condition for taking tax class II into account no longer applies, for example, if you enter into a marriage-like relationship.
Special hint:
The law on the implementation of tax relief measures to deal with the Corona crisis of June 29, 2020 increased the relief amount for single parents by EUR 2,100 from EUR 1,908 to EUR 4,008 for the years 2020 and 2021. The increase of EUR 240.00 for each additional child does not change.
Due to the exceptional situation caused by the Corona crisis, an application for a reduction in income tax was assumed due to the tax relief that would directly result for single parents.
For reasons of simplification, the increased relief amount for single parents was therefore determined by the responsible tax office of residence without a separate application and made available to the employer for electronic retrieval.
Further note:
Since the law introducing the right to marriage for persons of the same sex came into force on October 1, 2017, no new civil partnerships can be established in Germany.
Since then, same-sex couples have been able to marry each other and are thus treated equally to opposite-sex couples. Existing civil partnerships can be converted into a marriage.
However, there is no obligation to do so. Existing civil partnerships can continue in their current form.