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Relief amount for single parents Information

Single persons can claim a relief amount if their household includes at least one child for whom they are entitled to the tax allowances for children or child benefit.

The relief amount for the years 2020 and 2021 has been increased from EUR 1,908 to EUR 4,008 due to the second Corona Tax Assistance Act. For the second and each additional child, the relief amount will continue to increase by EUR 240 each.

The aim of the relief amount is to mitigate the higher costs for the living or household management of single parents for tax purposes.

Process flow

The relief amount for single parents and the increase amount for further children can already be taken into account in the income tax deduction procedure by awarding tax class II and storing an allowance. The validity of the allowance is limited to a period of two calendar years from the beginning of the calendar year for which the allowance applies for the first time.

The increase in the relief amount for single parents for the years 2020 and 2021 is carried out automatically by the tax office, for employees in principle already in the wage tax deduction procedure. As a rule, no new application is necessary for the adjustment.

Competent authority

Land

Requirements

The following conditions must be met in order for a relief amount for single parents to be taken into account for tax purposes:

  • The single person must form a household community in a common apartment with at least one child within the meaning of § 32 (1) EStG (i.e. biological or adopted child, foster child, stepchild or grandchild),
  • for this child, the single person must be entitled to child benefit or the tax allowances for children,
  • both the single person and the child named above must be registered in the common apartment with main or secondary residence. If the child is registered with several taxpayers, the relief amount is due to the single person who actually took the child into his household.
  • For the child who belongs to the household, the tax identification number must be indicated.

Which documents are required?

  • Form "Application for income tax reduction" together with "Annex children to the wage tax reduction application"
  • at the birth of a child: birth certificate
  • If applicable, income tax return, attachment child

What are the fees?

Fee: free of charge
Payment in advance: No

What deadlines do I have to pay attention to?

If you are obliged to submit an income tax return, you must submit it to the tax office by 31 July of the following year (e.g. for 2021 by 31 July 2022). If you are advised by members of the tax consulting professions, you do not have to submit your tax returns until the last day of February of the second year of succession.

The deadline for filing tax returns for tax returns for advised taxpayers for the calendar year 2019, which generally expires on 28 February 2021, has been extended by law by 6 months (for advised farmers and foresters with a different financial year, the submission deadline, which generally expires on 31 July 2021, has been extended by 5 months). Tax returns for 2019 can therefore be submitted in consulted cases on time by 31 August 2021 (for advised farmers and foresters with a different marketing year until 31 December 2021).

For the 2020 assessment period, the deadline for submitting tax returns has generally been extended by three months for all taxable and non-advised taxpayers. Taxpayers who prepare their own declarations can therefore submit their tax returns within the deadline of 31 October 2021 (for farmers and foresters, by the end of the tenth month following the end of the financial year started in calendar year 2020). Advised taxpayers can submit the declarations in due time by 31 May 2022 (in the case of advised farmers and foresters with a different marketing year until 31 October 2022).

These extended declaration deadlines do not apply to tax returns that have to be submitted at an earlier date on the basis of a separate order ("advance request").

If there is no obligation to submit an income tax return, you can apply for the assessment within 4 years after the end of the respective calendar year (example: the voluntary assessment for income tax for the year 2021 can be applied for until 31 December 2025).

Applications for consideration of a relief amount for single parents and an increase amount for other children in the income tax deduction procedure must be submitted by 30 November of the year for which the relief amount is to be taken into account at the latest.

According to the provisions of the Income Tax Act, there is a legal obligation to change tax class II if the aforementioned requirements cease to apply in the current calendar year.

Author

The text was automatically translated based on the German content.

The text was automatically translated based on the German content.

Technically approved by

Lower Saxony State Tax Office

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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.