As a single parent, you can apply for tax class II and thus for consideration of the relief amount for single parents if your household includes at least one child who is registered with your main or secondary residence and for whom you are entitled to the child allowance or child benefit. This applies to a natural child, adopted child, foster child, stepchild or grandchild.

The relief amount for single parents is EUR 4,008 per calendar year for one child. For the second and each additional child, this amount increases by EUR 240 per child and year.

In tax class II, the relief amount of EUR 4,008 is only taken into account for one child, even if you have several eligible children. You must therefore apply separately to your tax office for the increased amount of EUR 240 for the second and each additional child.

Tax class II is taken into account from the beginning of the month in which the conditions for taking into account the tax relief amount for single parents are met for the first time.

When your child reaches the age of 18, tax class II is automatically terminated and changed to tax class I in the following month.

You must inform your local tax office immediately if you no longer meet the requirements for the tax relief amount for single parents, as you are only entitled to tax class II for each full calendar month in which the requirements are met. The requirement for tax class II no longer applies, for example, if you establish a marriage-like relationship.