How do I correctly claim my child's health and nursing care insurance contributions?
Since 2010, contributions to basic health insurance (statutory or private) and statutory nursing care insurance can be deducted as special expenses in their actual amount and without limit. This also applies to contributions that parents pay for a dependent child – regardless of whether they are the policyholder or the child.
However, the tax consideration depends on who the policyholder is and whether there is an entitlement to child benefit.
Case 1: Entitlement to child benefit exists – parents are policyholders
- Contributions for basic cover are deductible as special expenses.
- Enter in the "Anlage Kind".
- Contributions for optional benefits or foreign health insurance count as "other insurance" and must also be entered in the Anlage Kind.
Case 2: Entitlement to child benefit exists – child is policyholder
- Parents can deduct the contributions they have taken over as special expenses (§ 10 para. 1 no. 3 sentence 2 EStG).
- Enter in the "Anlage Kind".
- Contributions for optional benefits or foreign insurance are deductible in the "Anlage Vorsorgeaufwand".
Note: It does not matter whether the parents paid the contributions directly or reimbursed the child. What matters is that they bear the costs as part of their maintenance obligation – in the form of cash or in-kind support.
(§ 10 para. 1 no. 3 sentences 2 and 3 EStG; Act of 12.12.2019)
Case 3: No entitlement to child benefit – parents are policyholders
- Contributions are deductible as own special expenses.
- Enter in the "Anlage Vorsorgeaufwand".
Case 4: No entitlement to child benefit – child is policyholder
- Contributions are not deductible as special expenses.
- However, they can be claimed as extraordinary expenses under § 33a para. 1 EStG.
- Enter in the "Anlage Unterhalt".
- The maximum amount for maintenance payments (2025: 12.096 Euro) is increased by the contributions to health and nursing care insurance.
- A reasonable personal burden is not taken into account.
