Single parent relief allowance
July 11, 2018 | 25,00 EUR | answered by StB Steffen Becker
My former partner has agreed that I receive the single parent relief amount, as we both care for our two children to an equal extent. Now the tax office has sent me the tax assessment, which also includes the tax-free amount of 1,908 €. Shouldn't I also receive the additional amount of 240 €? Both children are registered with her. Should we register one child with their main residence at my place in order to receive the tax-free amount twice? Would we then also receive the additional amount?
Dear inquirer,
Thank you for your inquiry. I will answer this as part of an initial consultation based on the information provided. Missing or incorrect information can affect the legal outcome.
One of the requirements for the relief amount is that a child, for whom the taxpayer is entitled to an allowance according to § 32 paragraph 6 EStG or child benefit, belongs to the taxpayer's household. A child belongs to the taxpayer's household if it is registered at the taxpayer's residence, permanently lives in their home, or is temporarily accommodated with their consent, e.g. for educational purposes, elsewhere.
If the child is not registered at the taxpayer's residence, the taxpayer bears the burden of proof for the existence of household membership. If the child is registered with multiple taxpayers or indisputably belongs to the taxpayer's household without being registered with them, the relief amount is granted to the single individual who has actually taken the child into their household.
Therefore, I recommend that you file an objection against the income tax assessment and provide evidence of the household membership of both children in your household (photos, on-site visit, etc.) in order to receive the additional amount of €240.
I hope I was able to assist you further.
Kind regards,
Steffen Becker
Tax consultant
