Single parent tax relief

The Entlastungsbetrag für Alleinerziehende (relief amount for single parents, §24b EStG) is a tax allowance in Germany that recognises the particular burden on single parents.

Amount:

• €4,260 for the first child
• + €240 for each additional child in the household
• Example: 3 children = 4,260 + 240 + 240 = €4,740 allowance

Requirements:

• Single: unmarried, divorced, living apart, widowed
• At least 1 child in the household entitled to child benefit
• NO marriage-like partnership (partner living in the household = NO entitlement!)
• NO other adult in the household (except your own children entitled to child benefit)

Tax class II:

• Takes the basic amount (€4,260) into account automatically in monthly wage tax deductions
• The increase amount (€240 per additional child) must be applied for SEPARATELY
• Apply for the switch! Many stay in tax class I and give away hundreds of euros

Alternating residence model: if care is roughly equal, the parents can decide who receives the amount.