Pflege-Pauschbetrag für Pflegeperson; Beantragung
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Due to the extraordinary expenses incurred by a taxpayer as a result of caring for a relative, they can claim a lump sum instead of proving the actual expenses (lump sum for care).
The prerequisite is that the taxpayer personally provides the care either in their own home or in the home of the person in need of care and does not receive any income for this. In this respect, the care allowance received by the parents of a disabled child is harmless. Otherwise, income received by the caregiver for the care, regardless of its amount, excludes the granting of the lump-sum care allowance. In principle, this also includes the forwarded care allowance. The exclusion of the lump-sum care allowance cannot be considered if the care allowance is only administered in trust for the person in need of care and is used exclusively to cover the expenses of the person in need of care. In this case, the specific use of the care allowance must be proven and, if necessary, a separation of assets must be carried out subsequently.
A prerequisite for the granting of the lump-sum care allowance is the provision of the identification number of the person receiving care. The following lump-sum care allowance is granted: EUR 600 if the person being cared for has been assessed as care grade 2, EUR 1,100 for care grade 3 and EUR 1,800 for care grade 4 or 5 or if the person being cared for is helpless (mark "H" on the severely disabled person's pass). If a person in need of care is cared for free of charge by several taxpayers, the lump-sum care allowance is divided up.
- Required documents, Bavaria-wide: notice of classification as a person in need of care from care level 2 and higher, severely disabled person's ID with the mark "H
- Expenses are incurred for personal care.
- A person in need of care (from care level 2) is being cared for.
- The caregiver does not receive any income.
- The 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.
- The lump sum for long-term care is claimed in the income tax return.
- The tax return can be submitted in writing or online.