Which health insurance subsidies do I need to declare?
If medical expenses or health insurance contributions are not paid from your own funds but are partially or fully covered by third parties, this must be indicated in the tax return. This includes, for example, tax-free employer contributions to health insurance for employees subject to social insurance (employer's share of health insurance). Also relevant are employer contributions for voluntarily insured persons, health insurance contributions for pensioners through the statutory pension insurance, benefit claims for civil servants and pensioners, and contributions from the artists' social insurance fund.
Up to what amount are health insurance contributions deductible?
Contributions to statutory and private basic health insurance as well as statutory nursing care insurance (i.e. social nursing care insurance and private compulsory nursing care insurance) are deductible as special expenses in the actual amount and without limit. Contributions and contribution shares to private health and nursing care insurance that go beyond basic cover can generally be deducted under "other insurance", but they usually have no effect there because the possible deduction limit has already been exhausted.
