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Press Release OFD Karlsruhe

Second Corona Tax Relief Act - single parent relief amount increase in 2020 and 2021

The Second Corona Tax Relief Act of 29 June 2020 was published in the Federal Law Gazette on 30 June 2020 and came into force on 1 July 2020. In order to take into account the higher care expenses for single parents in times of Corona and the expenses caused by this, the relief amount for single parents in tax class II was increased from currently 1,908 euros for 2020 and 2021 to 4,008 euros and thus more than doubled. The increase amount for each additional child of 240 euros remains unchanged.

What do you need to do if you are a single parent and want to take advantage of this tax relief?

Provided that you are in active employment on 26 June 2020, you do not need to come to the tax office or submit an application. For quick and uncomplicated processing, the additional tax-free amount of 2,100 euros will be entered by the Baden-Württemberg tax offices into your electronic wage tax deduction characteristics (ELStAM) and automatically made available to your employer for retrieval for the calculation of the wage tax deduction. Only if you do not want to use the increased relief amount do you have to contact your tax office of residence and object to the entry. This can be done informally.

If you do not take up active employment until after 26 June 2020, you can apply informally to your tax office of residence for the increased relief amount to be entered. The tax office can then enter the amount in your electronic wage tax deduction characteristics (ELStAM) and automatically make it available to your employer for the calculation of the wage tax deduction.

For general questions about tax returns, citizens can also use the tax chatbot of the Baden-Württemberg tax administration for support. The chatbot is available around the clock, seven days a week.
To the virtual tax assistant

 

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