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Pauschbetrag für Pflegeperson beantragen

Mecklenburg-Vorpommern 99102002060005, 99102002060005 Typ 2/3

Inhalt

Leistungsschlüssel

99102002060005, 99102002060005

Leistungsbezeichnung

Apply for a lump sum for a carer

Leistungsbezeichnung II

Apply for a lump sum for a carer

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung und Detail

Leistungsgruppierung

Steuern (102)

Verrichtungskennung

Eintragung (060)

Verrichtungsdetail

for caregivers

SDG Informationsbereiche

  • Besteuerung in einem anderen Mitgliedstaat

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

01.12.2023

Fachlich freigegeben durch

Ministry of Finance Mecklenburg-Western Pomerania

Teaser

You can apply for a lump sum for care services.

Volltext

If you personally care for a person for whom at least care degree 2 has been determined in your or their home in Germany or another EU/EEA country and do not receive any income for this, you can be granted a lump sum for the expenses incurred.
Income is, for example, the care allowance that the helpless person receives from a care insurance company and passes on to you in order to pay for your care services or to reimburse you for the expenses incurred. If the care allowance is only used to directly secure the necessary basic care of the helpless person (payment of an external caregiver, purchase of items necessary for or facilitating care), there is no income.
The care allowance received by the parents of a disabled child for this child does not count as income.
The lump-sum care allowance is regularly only granted for the care of relatives. If care is provided by more than one person, the lump-sum care allowance is to be divided according to the number of carers. If one person receives income for this, this person is not to be included in the division.
The lump-sum care allowance can also be taken into account in addition to the lump-sum disability allowance transferred from the child to the parents.

Erforderliche Unterlagen

  • Proof of the respective care level

Voraussetzungen

  • Indication of the identification number of the cared-for person
  • No income for the caregiver
  • Care is provided in the carer's home or in the home of the person in need of care.
  • The home is in Germany or in another EU/EEA country.

Kosten

none

Verfahrensablauf

  • The lump sum for long-term care is claimed in the income tax return.
  • The tax return can be submitted on paper or online.

Bearbeitungsdauer

The processing time depends on the processing status at the relevant tax office.

Frist

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

Weiterführende Informationen

Hinweise

nicht vorhanden

Rechtsbehelf

nicht vorhanden

Kurztext

If you personally care for a person for whom at least care degree 2 has been determined in your or their home in Germany or another EU/EEA country and no income is paid for this, a lump sum can be granted for the expenses incurred.
Income is, for example, the care allowance that the helpless person receives from a care insurance company and passes on in order to pay for the care services or to reimburse the expenses incurred.

Ansprechpunkt

You can find the contact details of the tax office responsible for you via the tax office finder on the website of the Federal Central Office.

Zuständige Stelle

The relevant tax office decides on the applications in the tax return.
You can find the tax office responsible for you using the tax office finder on the website of the Federal Central Office.