(2024) What is the tax reduction?

If the household help is employed as part of a mini-job with a monthly wage of up to 538 Euro, the expenses are also tax-advantaged:

The expenses are eligible for a 20 percent deduction, up to a maximum of 510 Euro per year, directly from the tax liability.

The maximum deductible amount of 510 Euro is not reduced on a pro rata basis if the employment does not last the entire year.