When am I entitled to the relief amount for single parents, how do I get tax class II?
Basic information
Single taxpayers with at least one child can claim a tax-reducing amount of € 4,008 as part of their income tax assessment. For employees, this amount can already be taken into account as part of the wage tax deduction procedure by applying for tax class II. The relief amount increases by €240 for each child starting with the 2nd child.
Requirements
The taxpayer must be single and not married/partnered and must not form a household with another person of legal age. The household must include at least one child who is entitled to a child allowance.