Single taxpayers can claim the relief amount for single parents if their household includes at least one child for whom they are entitled to child benefit or an allowance for children. Membership of the household is assumed if the child is registered in the home of the single taxpayer. If the child is registered with several taxpayers, the relief amount is generally due to the single taxpayer who also receives the child benefit for the child.
The prerequisite for consideration is the identification of the child by the identification number assigned to this child. If the household of the single taxpayer includes such a child, the relief amount is EUR 4,008 in the calendar year; as of the 2023 assessment period, it will be increased to EUR 4,260 under the draft Annual Tax Act 2022 For each additional child who meets the requirements, the relief amount is increased by EUR 240 in each case.
Taxpayers who do not meet the requirements for joint assessment or are widowed and do not form a household community with another person of full age are considered to be single, unless they are entitled to child benefit or an allowance for children.
A household community with another person is generally to be assumed if this person is registered with main or secondary residence in the taxpayer's home. This presumption is rebuttable unless the taxpayer and the other person live in a marriage-like community or partnership-like community. For each full calendar month in which the requirements were not met, the relief amount is reduced by one-twelfth.
A taxpayer may claim the relief amount for single parents pro rata temporis in the year of marriage, provided that he or she meets the other requirements of Section 24b EStG, in particular that he or she has not already lived in a household community with the subsequent spouse.
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