SteuerGo FAQs

(2024) How do I correctly deduct my child's health and nursing care insurance contributions?

Since 2010, contributions to statutory and private basic health insurance as well as statutory nursing care insurance can be deducted as special expenses in their actual amount and without limit. Not only contributions for your own coverage are deductible, but also contributions for the coverage of dependent children.

However, correctly claiming contributions for children in the tax return has become very complicated. It depends on whether you are still receiving child benefit for the child and whether you or the child are the policyholder.

(1) You are entitled to child benefit, and you are the policyholder
Contributions to the child's health and nursing care insurance can be deducted as special expenses. Enter the contributions for basic coverage in the "Form Child". Contributions for optional benefits, foreign health insurance, etc. can be deducted under "other insurance" and must also be entered in the "Form Child".

(2) You are entitled to child benefit, and the child is the policyholder
A special legal regulation applies here: If you pay the health insurance contributions for a dependent child for whom you are entitled to child benefit, you can deduct the contributions as special expenses (§ 10 para. 1 no. 3 sentence 2 EStG). Enter the contributions paid in the "Form Child". Contributions for optional benefits, foreign health insurance, etc. can only be deducted by the policyholder - i.e. the child - under "other insurance" as special expenses and must therefore be entered in their tax return in the "Form Pensions and insurance". A deduction of these contribution shares by the parents is not possible.

Note: According to a recent ruling by the Federal Fiscal Court, the tax deduction requires that the parents have actually paid or reimbursed the contributions to the child (BFH ruling of 13.3.2018, X R 25/15). However, this ruling is not recognised by the tax authorities and a legal amendment has since provided clarification. The contributions to the child's (basic) health and nursing care insurance are deductible as special expenses, regardless of whether the parents bear the child's contributions economically as part of their maintenance obligation through cash or in-kind support. It is also irrelevant whether the child has their own income. However, the child must be entitled to maintenance. (§ 10 para. 1 no. 3 sentences 2 and 3 EStG, amended by the "Act on Further Tax Promotion of Electromobility and Amendment of Other Tax Regulations" of 12.12.2019).

(3) You are not entitled to child benefit, and you are the policyholder

If the child is insured with you, you can deduct the contributions you have paid as your special expenses (§ 10 para. 1 no. 3 EStG). Claim the expenses in the "Form Pensions and insurance".

(4) You are not entitled to child benefit, and the child is the policyholder
If the child is the policyholder and you pay the insurance contributions, you cannot deduct the expenses as special expenses. The above special regulation does not apply here. However, you can claim the contributions for basic coverage as extraordinary expenses according to § 33a para. 1 EStG and enter them in the "Form Maintenance". In general, maintenance payments are deductible up to a maximum amount of 10,347 Euro (2022). In this case, however, the maximum amount is increased by the health and nursing care insurance contributions you have paid. A reasonable burden is not taken into account.