Steuerfreibeträge für Hinterbliebene

Here you can find out how the lump sum for surviving dependants is taken into account when deducting income tax.

The lump sum for surviving dependants is 370 euros per year. Surviving dependants are persons who have been granted ongoing survivors' benefits, e.g. under the Federal Pension Act or from statutory accident insurance.

The lump sums for disabled persons and surviving dependants are taken into account in the ELStAM according to the respective validity date.

If the lump sums are due to the employee's spouse/partner or a child for whom the employee is entitled to an allowance for children or child benefit, and if these persons do not claim the lump sum, it can be formed as the employee's ELStAM. The prerequisite for this is that the child's identification number is stated in the employee's income tax return. The lump sum to which a child is entitled is generally transferred equally to both parents, unless the child allowance has been transferred to the other parent. A different allocation is possible at the joint request of the parents. If one parent is deceased or does not live in Germany, the full amount of the lump sum can be formed as ELStAM for the other parent and thus transferred.

Application for income tax reduction

None

The deadline for the income tax reduction application begins on October 1 of the previous year. The application must be submitted by November 30 of the current year at the latest.

After this date, a tax reduction can only be taken into account in the tax return. The tax allowance becomes effective for tax purposes on the 1st of the month following the submission of the application.

Please contact the tax office responsible for you.

You can obtain forms and applications for income tax from all tax offices. The relevant forms can also be downloaded from the homepage of the State Tax Office.