As of: March 13, 2024, 7:40 a.m
By: Anne Hund
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Anyone who cares for a relative can receive tax relief – under certain conditions.
The amount of the care allowance depends on the level of care.
Anyone who cares for parents, siblings, uncles, aunts or other relatives with care level 2 or higher in their home free of charge can, under certain conditions, deduct a care allowance.
The Federal Association of Wage Tax Assistance Associations (BVL) reminds us of this.
“However, many people forget to apply for this in their tax return,” it says in its message.
There are around five million people in need of care in this country and, according to the Federal Statistical Office, most of them are cared for at home.
Sometimes also from close friends or neighbors - they can also be entitled to a tax advantage, according to the BVL.
There are around five million people in need of care in Germany.
According to the Federal Statistical Office, most of them are cared for at home - by relatives, close friends or neighbors.
(Archive image/symbolic image) © Christophe Gateau/dpa
Caring relatives can claim a flat rate amount
The care allowance can be claimed in the “Extraordinary burdens” appendix.
The amount of the flat rate depends on the level of care: Anyone who cares for a person with care level 2 can benefit from a tax relief of 600 euros, according to the BVL.
According to the information, for care level 3 it is 1,100 euros.
And for care levels 4 and 5 or a mark H in the severely disabled person's ID card, 1,800 euros.
According to the tax experts, the flat rate can also be taken into account if part of the care is taken care of by a professional nursing service.
“Even if the care is of short duration or is only limited to the weekend, the tax office cannot thwart the carers’ plans,” says Jana Bauer from the BVL.
The personal share of care must be at least ten percent.
Remuneration excludes flat rate
The most important condition for the flat rate to be taken into account: “The caring relatives may not receive any remuneration for the care.
This also includes the care allowance.
The only exceptions are parents who are paid care allowance for their child,” emphasizes Bauer.
If all requirements are met, tax relief can vary in each case.
A taxable person who cared for mother and father with care level 2 in 2023 could deduct 600 euros from their taxable income twice - i.e. a total of 1,200 euros, the BVL uses an example.
However, if several relatives take care of a person in need of care free of charge, the respective flat rate amount is divided.
Example: If a brother and sister take turns caring for their father with care level 3, each is entitled to a lump sum of 550 euros.
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Employees are generally not required to file a tax return.
There are four years left after the end of the respective assessment period for the voluntary surrender.