Tax class II applies to single and divorced employees as well as to married employees whose spouse/life partner lives abroad or who live permanently separated from their spouse/life partner if they are entitled to the relief amount for single parents (EfA).
A prerequisite for the granting of the EfA is that the employee is single and has at least one child in his household for whom he receives child benefit or a child allowance. Furthermore, the child must be registered with the employee as his/her main or secondary residence. The EfA is not granted if the employee lives in a marriage-like partnership or in a registered civil partnership. The same applies if the single parent shares a household with another adult person for whom he or she is not entitled to child benefit or child allowance.
The employee is not entitled to tax class II for each full calendar month in which the requirements for the EfA are not met.
The tax office may only create tax class II as ELStAM(Elektronische LohnSteuerAbzugsMerkmale - electronic wage tax deduction features) if the prerequisites for taking the EfA into account are met. For the application, the employee can use the form Application for Wage Tax Reduction 2022 (main form and children's annex), which is available electronically at www.elster.de(direct link for registered users). If the requirements for tax class II cease to apply, the competent tax office must be informed.
The relief amount for single parents with one child is 4,008 euros. It is included in tax class II. In addition, an allowance of 240 euros per calendar year can be claimed for each additional child. For this purpose, an application for wage tax reduction 2022 (main form and children's annex) is required, stating the tax identification number of the child/children. If a widowed single parent with tax class III meets the above-mentioned requirements for the EfA, the relief amount will be determined as an allowance by the tax office upon application and formed as ELStAM.
The characteristics relevant for the wage tax deduction procedure, such as tax class, factor if applicable, number of child allowances, other allowances, but also the church tax characteristic are stored by the tax authorities for all employees in a central database. On the basis of this data, the tax authorities make the wage tax deduction characteristics available to employers for electronic retrieval. Further information on this can be found at www.elster.de.