SteuerGo FAQs

How much childcare costs can I deduct?

You can claim up to 6,000 Euro per child per year for childcare costs. The tax office deducts two-thirds of this amount, up to a maximum of 4,000 Euro, from your tax. It does not matter whether the child was cared for throughout the entire year or only for a few days.

If you are jointly assessed as a married couple, it does not matter who paid for the childcare. In the case of individual assessment, the partner who paid the costs can deduct them. If this applies to both, each can deduct their share up to 2,000 Euro. You can also agree on a different allocation.

This can also make sense, as the following example shows:

Childcare costs amount to 5,500 Euro per year. The mother pays 4,000 Euro, and the father pays 1,500 Euro per year.

If both partners do not intervene in the allocation, the following picture emerges:

Mother: 2/3 of 4,000 Euro = 2,667 Euro

Father: 2/3 of 1,500 Euro = 1,000 Euro

Total: 3,667 Euro (2/3 of 5,500 Euro)

Since each parent can deduct a maximum of 2,000 Euro, the total amount both parents can jointly deduct is 3,000 Euro.

If, for example, the father and mother agree that the mother may claim a maximum amount of 3,000 Euro and the father 2,500 Euro, they can claim 667 Euro more in childcare costs.

It becomes more complicated if you are not married. If you do not live together, the person with whom the child lives may deduct the childcare costs. Single parents can claim up to 6,000 Euro, just like married couples. However, if you live with your partner without being married, you can split the childcare costs. This is particularly worthwhile if one of you earns little and therefore does not benefit from the tax advantage.

For unmarried parents, the tax office only recognises the childcare costs of the person who signed the contract with the childcare facility. If both parents want to claim childcare costs, they should both sign the contract.

Important note:

The Federal Fiscal Court (BFH) has ruled that in the case of parents living separately, the child's household membership is decisive. According to § 10 para. 1 no. 5 EStG, this does not violate the Basic Law if the childcare expenses of the parent who has not taken the child into their household are covered by the BEA allowance (allowance for care, education and training) (BFH ruling of 11.5.2023, III R 9/22).

Shared custody model:

In cases where the shared custody model is practised (child lives alternately with both parents), childcare costs may only be deducted by the person who actually paid them. The decisive factor is who transferred the childcare expenses to the account of the childcare facility (Thuringia Finance Court, judgment of 23.11.2021, 3 K 799/18). An appeal against this judgment was dismissed by the Federal Fiscal Court (BFH ruling of 10.7.2024, III R 1/22).

Tax-free employer benefits:

If the employer provides tax-free benefits for pre-school childcare, the deduction for special expenses must be reduced by these amounts, as the taxpayer is only financially burdened for expenses actually incurred (BFH ruling of 1.9.2021, III R 54/20).