Who is considered a “single parent” (Alleinerziehend) in Germany?
You are considered a single parent for tax purposes if:
You live alone with one or more children
No other adult resides with you permanently (e.g., partner, relatives)
You receive Child Benefit (Kindergeld) or the Child Allowance (Kinderfreibetrag) for the child
This applies to mothers and fathers who are divorced, widowed, unmarried, or permanently separated.
Granted automatically when at least one child lives with you full-time
An improved version of Tax Class I
Reduces overall income tax
It also gives access to the Single Parent Relief Amount (Entlastungsbetrag).
| Item | Amount 2025 |
|---|---|
| For the first child | €4,260 tax-free annually |
| For each additional child | +€240 per child |
The amount is deducted from taxable income, reducing the tax you owe.
The child must be registered at your address
No other adult (except the child) may live in the household
It is claimed in the Anlage Kind section of the tax return
| Benefit | Description |
|---|---|
| Kindergeld | €250 per month per child (2025) |
| Kinderfreibetrag | Tax-free allowance alternative to Kindergeld |
| Childcare expense deductions | One-third of childcare costs, up to €4,000 per child deductible |
| Employee lump-sum deduction (Werbungskosten-Pauschbetrag) | €1,230 automatic deduction for employees, including single parents |
Anlage Kind: Child data and allowances
Anlage N: Tax Class II and employment expenses
Proof may be required to confirm no other adult lives with you
Tax Class II is not always assigned automatically → a request to the tax office may be required
Any change in family or living situation (marriage, cohabitation) must be reported within one month
Tax Class II is revoked immediately if another adult moves into your household
| German term | Translation |
|---|---|
| Alleinerziehende | Single parent |
| Steuerklasse II | Tax Class II |
| Entlastungsbetrag | Single parent relief amount |
| Kindergeld | Child benefit |
| Kinderfreibetrag | Child allowance |
Single parents benefit from Tax Class II
They receive up to €4,260 annually as a relief amount
Must live alone with their child, with no adult cohabitation
Additional allowances apply to childcare and child-related expenses
Any changes in living situation must be reported to the Finanzamt
Editorial Note:
Despite thorough research, errors or uncertainties may occur. Please treat this content as initial guidance and consult official authorities for verified information.
