Apply for tax class change for single parents

Prerequisites

• You are single and your household includes at least one child for whom you are entitled to a child tax allowance or child benefit.
• The child is registered at your address as their primary or secondary residence. You are entitled to the child tax allowance or child benefit for this child. This applies to a biological child, adopted child, foster child, stepchild, or grandchild.
• There is no shared household or joint financial management with another adult for whom you are not entitled to a child allowance or child benefit.
• Once the child turns 18, the tax class will automatically change to tax class I in the following month. If the requirements continue to be met, you can claim the tax relief amount.

Documents required

• Application for income tax reduction (form see links)
  • with tax identification number and signature
  • Attachment: Children
  • Assurance that the requirements are met
  • You can add further required documents to the main form by clicking the corresponding box on the first page.

Please note

• In tax bracket II, you receive the tax relief amount of EUR 4,008 (until 2019: EUR 1,908) for only one child, even if you have several eligible children. Therefore, you must apply separately for the additional amount of EUR 240.00 for the second and each subsequent child.
• If the tax relief for single parents is not taken into account in your monthly payslip, or if you do not wish to have it, you can claim it later. Simply include it in your income tax return.
• For ELStAM matters, as a citizen of Hamburg you can contact any regional tax office in Hamburg.
• To change your personal status data in the residents' register (for example, marriage, establishment of a civil partnership, birth), please contact the registration offices.
• The Act Implementing Tax Relief Measures to Address the Corona Crisis of June 29, 2020, increased the tax relief amount for single parents by €2,100 each year, from €1,908 to €4,008 for the years 2020 and 2021. The additional amount of €240 for each additional child remains unchanged.
  Due to the exceptional circumstances caused by the coronavirus crisis, an application for a reduction in income tax was automatically submitted because of the direct tax relief available to single parents. For simplification purposes, the increased relief amount for single parents was therefore calculated by the responsible tax office of residence without a separate application and made available to the employer electronically.

Deadlines

Tax class II will be applied from the beginning of the month in which the conditions for taking into account the relief amount for single parents are first met.




When your child turns 18, tax class II will be automatically terminated and changed to tax class I in the following month.




Inform the relevant authority immediately if the conditions are no longer met.

Procedure

• You apply for the income tax reduction with all required documents at the responsible authority.
  • You can use the corresponding application form from the online tax office ELSTER.
  • Alternatively, you can submit your application by post.
• The responsible authority will review your application and documents. If necessary, they will request further documents or information from you.
• The relevant authority will decide on your application.
• Your tax bracket will be changed.
• Your employer receives this information automatically and applies it to your payroll. This reduces your monthly income tax.
• Alternatively, you can also claim the relief amount for single parents as part of your income tax return, for example if you are not employed or do not wish to have it taken into account in the wage tax deduction procedure.
• Inform the relevant authority in writing if the conditions for the single parent tax relief no longer apply. You are only entitled to tax class II for each full calendar month in which the conditions are met. For example, the conditions for applying tax class II no longer apply if you enter into a cohabiting relationship.

Processing time

The application will be processed as soon as possible.

Fees

no

Legal remedies

objection

Legal basis

Section 24b of the Income Tax Act (EStG)


www.gesetze-im-internet.de/estg/__24b.html




Section 38b of the Income Tax Act (EStG)


www.gesetze-im-internet.de/estg/__38b.html