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Lump sum for surviving dependants; application

You can apply for a lump sum for surviving dependants.

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Procedure details

If you have been granted ongoing survivors' benefits, e.g. under the Federal Pension Act or from statutory accident insurance, you can apply for a tax lump sum of EUR 370.

You will also receive this lump sum if the right to the benefits is suspended or if you have received a lump-sum settlement for the entitlement to the benefits.

There are survivors' benefits under one of the following laws:

  • the Federal Pension Act or another law that declares the provisions of the Federal Pension Act on survivors' benefits to be applicable mutatis mutandis, or
  • the provisions on statutory accident insurance or
  • the civil service regulations for surviving dependants of a civil servant who has died as a result of an occupational accident, or
  • the provisions of the Federal Compensation Act on compensation for injury to life, body or health.

  • The lump sum for surviving dependants can already be claimed by employees in the wage tax deduction procedure. Upon application, the corresponding allowance is saved by the tax office via the wage tax deduction procedure. The form "Application for wage tax reduction" with the attachment "Special expenses/extraordinary expenses" must be used for this purpose.
  • The lump sum for surviving dependants is applied for in the income tax return.
  • The tax return can be submitted in writing or online.

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The deadline for submitting the income tax return is July 31 of the following year.

Status: 20.03.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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