Steuerfreibeträge für Pflegepersonen

Here you can find out how care expenses are already taken into account when deducting income tax.

If you personally care for a relative in need of care in your or their household, you can be granted a lump sum for the expenses incurred for personal care (for care grade 2: 600 euros, for care grade 3: 1,100 euros, for care grade 4 or 5 or the "H" sign: 1,800 euros) if you do not receive any income for this. If you are caring for someone other than a relative, the lump sum for care is only granted in exceptional cases.

A further requirement is that the household must be located in the European Union or the European Economic Area. You must also state the identification number given to the person receiving care in your income tax return. You can claim higher expenses that you inevitably incur as an extraordinary burden instead of the lump sum, taking into account a reasonable burden. If the other requirements are met, you can apply for a tax reduction within the scope of household-related employment/services for expenses that cannot be deducted due to the reasonable burden.

Expenses for the temporary employment of an outpatient caregiver, which you can also claim as an extraordinary expense or as part of household-related employment/services, do not exclude the simultaneous claiming of the lump-sum care allowance.

• Application for income tax reduction.
• Appendix special expenses / extraordinary expenses
• Notification of the classification of the cared-for person in a care degree

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Tax allowances can be applied for the following calendar year from October 1 of the current year. Tax allowances for the current calendar year can be applied for by November 30 at the latest.

After this date, a tax allowance 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 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.