Tax changes 2025: More benefits for families and single parents
Apr 14, 2026
2025 Tax Return: Important Changes for Families and Parents
Starting with the 2025 tax year, several new tax measures will take effect, designed specifically to provide relief for families. Higher tax-free allowances, improved deductibility of childcare costs, and more precise rules regarding alimony payments make careful tax planning worthwhile.
Childcare costs: An additional 800 euros deductible
For 2025, parents can claim up to 80% of a maximum of 6,000 euros—or 4,800 euros per child—as special expenses, an increase of 800 euros from the previous year. Expenses for daycare centers, childminders, babysitters, kindergartens, or after-school care are deductible. Travel costs to grandparents providing care may also be included, provided there is a written agreement.
Higher child benefits and a higher child tax credit
The child tax credit increases (for joint tax returns) to 6,672 euros per child; in addition, each parent receives 1,464 euros for childcare, education, or training expenses. Child benefit increases to 255 euros per month. The tax office automatically determines whether the tax credit or child benefit is more advantageous for the parents.
Tax Credit for Single Parents
New: Separated spouses can claim the tax credit on their payroll tax starting from the date of separation. Requirements: The person must be single, have a child living in the household, and not share a residence with an adult. In subsequent years, tax class II continues to apply.
Unterhaltszahlungen nur per Überweisung
Unterhaltsleistungen an Kinder oder bedürftige Eltern erkennt das Finanzamt ab 2025 nur noch bei Überweisung an. Eine bloße Quittung über Barzahlungen reicht nicht mehr aus.
Basic exemption amount rises to 12,096 euros
To ensure a minimum standard of living, the basic exemption amount has been raised to 12,096 euros for single individuals (and 24,192 euros for married couples).
These changes show that families, in particular, stand to benefit from tax advantages, but they should check in a timely manner which adjustments will affect their individual situation.
Your tax advisor will be happy to help you plan your tax strategy effectively.
Hinweis: Dieser Beitrag dient der allgemeinen Information und ersetzt keine steuerliche oder rechtliche Beratung im Einzelfall.