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When can half a child allowance be taken into account?

For children who are to be taken into account, the number of child allowances is formed as ELStAM(electronicwage tax deduction characteristics) (only for tax classes I - IV). Each child of an employee is generally only taken into account with the numerator 0.5. The numerator is increased to 1,

  1. if the natural parents or foster parents of a child living in Germany are married to each other and are not permanently separated,
  2. if spouses not permanently separated and living in Germany have adopted a child together,
  3. if a partner living in Germany has adopted the biological child of their partner and both partners are not permanently separated,
  4. if the other parent of a natural or adopted child has died before the beginning of this calendar year,
  5. if the employee has only adopted the child alone,
  6. if the child is a foster child and the foster child relationship exists only with the employee,
  7. if the place of residence of the other parent cannot be determined
  8. if the child's father cannot be officially identified, e.g. because the mother has not disclosed the father's name, or
  9. if the other parent is not expected to have a domicile or habitual residence in Germany for the entire year.

The number of child allowances in the ELStAM only affects the calculation of the solidarity surcharge and church tax. With regard to income tax, it is only checked when the tax return is submitted whether the allowances for children have a more favorable effect than the child benefit already paid out.


Further information can also be found in the tax tips for families.

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