Single parent relief amount
The relief amount for single parents is regulated in the Income Tax Act in Germany. Since 2004, it has replaced the previously applicable household allowance for single parents.
| Years | Relief amount for single parents per year |
|---|---|
| 1958-1974 | 1,680 DM |
| 1975-1977 | 3,000 DM |
| 1978 | 3,810 DM |
| 1979-1980 | 4,200 DM |
| 1981-1985 | 4,212 DM |
| 1986-1987 | 4,536 DM |
| 1988-1989 | 4,752 DM |
| 1990-2001 | 5,616 DM 2,916 EUR |
| 2002-2003 | 2,340 EUR |
| 2004-2014 | 1,308 EUR |
| 2015-2019 | 1,908 EUR |
| 2020-2021 | 4,008 EUR |
| 2022– | 1,908 EUR |
Requirements and amount
Single-parent taxpayers can deduct a tax relief amount of EUR 4,008 per calendar year from the total of their income if their household includes at least one child for whom they are entitled to a child allowance or child benefit . There is an additional 240 euros for each additional child. The legal basis for this is Section 24b of the Income Tax Act (EStG) . For every full calendar month in which the requirements were not met, the relief amount is reduced by one twelfth.
It is assumed that they belong to the household if the child is registered in the home of the single taxpayer. If the child is registered with several taxpayers, the relief amount is due to the single person who fulfills or would fulfill the conditions for payment of child benefit in cases in which there is only an entitlement to a child allowance. If the child's parents operate the so-called switching model , they can determine in a standardized declaration who the relief amount for single parents should go to, regardless of whether they receive child benefit.
Single taxpayers are taxpayers who do not meet the requirements for the application of the splitting procedure or who are widowed and who do not form a household community with another person of age, unless they are entitled to a child allowance or child benefit for this person or if it is a child, who performs basic military or community service or works as a development worker. If the other person is registered with their main or secondary residence in the taxpayer's home, it is assumed that they are doing business together with the taxpayer (household community). This presumption is rebuttable unless the taxpayer and the other person live in a marriage-like union or in a registered civil partnership .
By choosing income tax class II , the tax relief amount is already taken into account when the salary is paid out.
history
When the splitting procedure for married people was introduced in 1958, a special allowance was also introduced for unmarried taxpayers with at least one child. In 1974 the special allowance was renamed the household allowance. From 1958 to 1995 this tax exemption was the same as the basic tax allowance . In the years 1990 to 2001 the household allowance was DM 5,616 or EUR 2,916. This household allowance for single parents was granted up to and including the tax year 2003, 2002 and 2003 in the amount of EUR 2,340 per year. It was declared unconstitutional because it granted unmarried educational communities more basic tax allowances than marital ones. For this reason, the relief amount for single parents was introduced for calendar year 2004. For the tax years 2004 to 2014 it was EUR 1,308 per year. Since the tax year 2015 it has been 1,908 euros per year with child-related graduation: From the second child, 240 euros per child are additionally taken into account.
Individual evidence
- ↑ https://www.bundesregierung.de/breg-de/aktuelles/konjendung-geschnuert-1757558 Resolution of the Federal Cabinet of June 3, 2020 to combat the consequences of corona
- ↑ http://juris.bundesfinanzhof.de/cgi-bin/rechtsprechung/druckvorschau.py?Gericht=bfh&Art=pm&nr=21902 BFH judgment of April 28, 2010
- ↑ a b c bundestag.de relief amount for single parents
- ↑ a b Jörg Althammer - Economic Theory of Family Policy - Springer - 2000 - ISBN 9783790813388 - page 38
- ↑ Federal Constitutional Court, decision of the Second Senate of October 10, 1998 - 2 BvR 1057/91, 2 BvR 1226/91, 2 BvR 980/91 - , BVerfGE 99, 216 .
