Tax Class 2 (Steuerklasse 2): Who does it apply to?

Tax Class 2 applies to:

• mothers or fathers who are not married or who live permanently separated,

• parents with at least one child who lives with them permanently in the same household,

• and who do not live together with another adult partner (such as a new partner, or the child’s other parent, etc.).

Basic requirements for Tax Class 2

• The parent must be officially registered as Alleinerziehend (single parent).

• At least one child must be registered at the same address and actually live with this parent.

• No other adult person may be registered at the same address (except additional children).

What are the financial advantages of Tax Class 2?

The main advantage is a special tax allowance called:

Entlastungsbetrag für Alleinerziehende
(tax relief amount for single parents).

Its amount is:

• €4,260 per year for the first child (starting from 2023),

• plus €240 per year for each additional child.

This amount is deducted from the taxable income, which reduces the monthly tax burden and increases the net salary (Nettogehalt).

Simple comparison

• Situation: Single person without children

  • Tax Class 1: high tax burden

  • Tax Class 2: not eligible

• Situation: Single mother/father with a child living in the same household

  • Tax Class 1: higher taxes

  • Tax Class 2: lower taxes thanks to the tax relief

• Situation: Single mother/father with a child, but living with a new partner

  • Tax Class 1: applied

  • Tax Class 2: not eligible

How to apply for Tax Class 2

You must submit a formal application to the Finanzamt (tax office):

• by using the form “Antrag auf Steuerklassenwechsel” together with “Anlage Kind”,

• by providing proof that you live together with your child, usually a Meldebescheinigung (registration certificate),

• by proving that you do not live with a partner; this is usually checked via the registered address data.

Important German terms

• Alleinerziehende – single parent (mother or father)

• Entlastungsbetrag – tax relief amount

• Steuerklasse 2 – Tax Class 2 (for single parents)

• Kindergeld – child benefit

• Elterngeld – parental allowance

The editorial team of the website makes every effort to provide accurate information, based on thorough research and multiple sources. However, errors may still occur or certain details may be incomplete or not fully confirmed. Therefore, please consider the information in this article as an initial guide only, and always check with the competent authorities to obtain binding and up-to-date information.