(2023)
Can the costs also be claimed for home care due to illness?
Just like a hospital stay, accommodation in a care home can also serve to cure or alleviate an illness. If you can no longer care for yourself due to illness and therefore move into a retirement home, residential home for the elderly or another facility, the following regulation applies:
In the case of care home stay due to illness, you can deduct the care home costs (accommodation and meals) in full as extraordinary expenses under § 33 EStG, with the tax office applying a reasonable burden.
In the case of illness-related accommodation, the tax offices waive the reduction of costs due to household savings.
