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What requirements do I have to meet for the relief amount?

  • You are a single parent (please refer to the note),
  • at least one child for whom you are entitled to a tax-free allowance in accordance with § 32 Para. 6 EStG (child benefit or child allowance) belongs to your household,
  • unlimited income tax liability, i.e. either domicile or habitual residence in Germany


If other adult persons live in the household and participate in the household management in any way, this leads to the denial of tax class II. Non-marital partnerships and registered partnerships with children are also not entitled to the relief amount for single parents.


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