(2023)
What tax changes for unemployment, liability and other insurance have been in effect since 2010?
Since 2010, most employees can no longer deduct contributions to unemployment, liability, and other insurance as special expenses for tax purposes. However, from 2010, private and statutory health insurance policyholders are better off tax-wise. If you pay low contributions to health and nursing care insurance, you can still enter your expenses for unemployment insurance, liability insurance, and other insurance in your tax return.
Contributions to private and statutory basic health insurance and statutory nursing care insurance can be entered in the tax return at their actual amount. They are fully recognised.
For other insurance - except pension expenses - there is a maximum amount: This is 1.900 Euro for employees, civil servants, pensioners, retirees and their partners, and 2.800 Euro for the self-employed. For jointly assessed spouses, the joint maximum amount is the sum of the maximum amounts to which each spouse is entitled.
If the contributions to basic health insurance and compulsory nursing care insurance are higher than 1.900 Euro / 2.800 Euro, contributions to other insurance can no longer be deducted. However, if the contributions are lower, there is still "room" to consider other insurance.
Example
A labourer earns 1.500 Euro gross per month. He pays around 132 Euro per month, or 1.584 Euro per year, for his statutory health and nursing care insurance. The tax office deducts four per cent from this amount. Thus, it recognises 1.521 Euro as special expenses. The labourer has therefore not yet reached his maximum amount of 1.900 Euro. He can now additionally claim expenses for unemployment, liability, and other insurance up to the maximum amount of 1.900 Euro. To do this, he deducts the 1.531 Euro. For the labourer, this means he can enter 379 Euro of additional insurance contributions in the income tax return.
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