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Electronic payroll tax deduction characteristics Change of the tax class of single parents

Tax class II is your property if you have at least one child in your household who is entitled to a child allowance and child benefit. The relief amount for single parents is EUR 1,908.00. You will receive it automatically when you are grouped into tax class II.

If the tax bracket and the number of child allowances change to your detriment, you are obliged to notify the competent authority and have the tax class and the number of child allowances changed immediately.

This obligation shall also apply if tax class II is certified but the condition for taking into account the amount of relief for single parents in the course of the calendar year is waived. Notification is not required if the deviation from the municipality, municipality or city is transmitted to the competent authority.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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