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When can a half child allowance be taken into account?

For children who are to be taken into account, the number of child allowances is formed as ELStAM(Elektronische LohnSteuerAbzugsMerkmale) (only for tax classes I - IV). In principle, each child of an employee is 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 who are not permanently separated and who reside in Germany have adopted a child jointly,
  3. if a partner living in Germany has adopted the natural child of his or her partner and both partners are not permanently separated,
  4. if the other parent of a natural or adopted child died before the beginning of the calendar year 2022,
  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 residence of the other parent cannot be determined,
  8. if the father of the child cannot be officially determined, for example, because the mother has not disclosed the father's name, or
  9. if the other parent is not expected to be domiciled or habitually resident in Germany for the whole of 2022.

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


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


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