Single parents who study juggle lectures, childcare and often a part-time job. Their funding depends on several benefits that have to be checked separately. This guide explains the two most important building blocks, the relief amount under German tax law and the childcare supplement under the federal training grant (BAföG), and names further contacts you can approach.
Short answer: Single parents who study can check two benefits. The relief amount under section 24b of the Income Tax Act (EStG) is 4,260 euros for one child and rises by 240 euros for each further child. The BAföG childcare supplement is 160 euros a month per child under 14. Whether the relief amount helps in your case depends on tax liability. Last updated: November 2026.
The most important points at a glance
- The relief amount under section 24b EStG requires that a child belongs to your household for whom a tax allowance or child benefit is due.
- The amount is 4,260 euros per calendar year for one child and rises by 240 euros for each further child.
- The BAföG childcare supplement is 160 euros a month per child who has not yet reached the age of 14.
- The supplement is paid only once if both parents are eligible for BAföG and live in the same household.
- By law, the childcare supplement is not counted as income for other social benefits.
Who counts as a single parent in legal terms?
For the tax deduction, marital status alone is not decisive. Under section 24b EStG, an unmarried taxpayer can deduct the relief amount if at least one child belongs to their household for whom a tax allowance under section 32 subsection 6 or child benefit is due. The rule therefore looks at the household and the entitlement to the child allowance or child benefit.
BAföG has its own conditions. What matters is that a child of your own who falls within the age group lives in your household. If you live in one household with a partner, the situation needs a separate check, because different rules can apply.
How high is the relief amount?
The relief amount is granted for the calendar year. For one qualifying child it is 4,260 euros. For each further child it rises by 240 euros. The statute page shows no date for its version, so the version accessed in November 2026 is the basis here.
Assumption: a single student has one child and an income total of 8,000 euros in the year. The deduction of 4,260 euros lowers the income total to 3,740 euros. If she had only 3,000 euros of income, the deduction would only reduce it to zero, because no more than the actual amount can be deducted.
The relief amount is therefore a deduction from income, not a direct payment. Anyone with little taxable income often benefits less than expected. For employees, the tax class applied in wage tax deduction also plays a role. A careful check with the tax office or a tax adviser is worthwhile.
What does the BAföG childcare supplement provide?
The BAföG supplement increases the needs amount that the BAföG office uses in its calculation. It amounts to 160 euros a month per child. The condition is that the child has not yet completed the 14th year of life and lives in the household of the trainee. The table below summarises the main points.
| Benefit | Responsible body | Amount and rule | Status |
|---|---|---|---|
| Relief amount (section 24b EStG) | Tax office in your tax return | 4,260 euros per calendar year for one child, plus 240 euros per further child | Statute accessed November 2026 |
| Childcare supplement (section 14b BAföG) | BAföG office | 160 euros a month per child under 14 | Amount per section 14b para. 1 BAföG, retrieved November 2026 |
| Child benefit and allowances (section 32 EStG) | Family benefits office | Condition for the relief amount | Reference to the statute |
Two points matter in practice. First, the supplement is granted as a grant that does not have to be repaid. Second, it is paid only once if both parents are eligible for BAföG and live in the same household. In that case the parents decide between themselves which of them receives it.
Which other bodies can help?
Besides the tax office and the BAföG office there are other contacts. The student services organisation advises on study financing and housing, and the family benefits office clarifies the child benefit entitlement. If the other parent pays little or no maintenance, child maintenance also matters, which our guide Calculating child maintenance: what parents pay after separation (in German) explains in more detail.
Anyone who moves after a separation should also register their main residence correctly. Details of the main residence affect benefits and responsibilities. More is explained in Registering a move when moving in together (in German).
Frequently asked questions
Does the childcare supplement count as income?
By law the supplement is not counted as income for other social benefits. For cost contributions to childcare, however, special rules apply that the youth welfare office can clarify. If in doubt, ask in advance before you plan any payments.
Until when is the childcare supplement paid?
The supplement is tied to the age of the child. It is granted for children who have not yet completed their 14th year of life. Once the 14th year is completed, the entitlement to the supplement ends, and the remaining need is calculated under the general rules.
Do I still receive the supplement if the other parent also studies?
The supplement is paid only once if both parents are eligible for BAföG and live in the same household. The parents decide between themselves who receives it. If you live apart, other conditions apply, which should be checked in your case.
Do single parents have to pay income tax?
Whether and how much tax is due depends on income, marital status and deductions. The relief amount reduces income where it applies. A binding answer comes from the tax office or a tax adviser, because details decide the outcome.
Which documents do I need for the application?
Which proofs are required depends on the responsible body. As a rule you need a birth certificate, evidence of the household and information on income. Ask the responsible office for its list in advance, so that you do not have to submit documents twice.
What you can do now
- Check whether a child lives in your household for whom child benefit or an allowance is due, and note the date of birth.
- Apply to the BAföG office for the childcare supplement if the child is under 14 and the other conditions are met.
- Clarify with the tax office whether the relief amount can be considered in your tax return.
Related reading
- Family, partnership and money: the overview for young adults
- Partner income and BAföG: is it counted?
- Calculating child maintenance: what parents pay after separation
- Registering a move when moving in together: main residence and deadlines
- Divorce costs: what proceedings cost and who pays
Sources: Section 24b EStG, relief amount for single parents (accessed November 2026, no version date shown on the page), Section 14b BAföG, childcare supplement (wording of para. 1 checked, accessed 2 November 2026).
Last updated: November 2026. This guide is general information, not individual advice.
