How are health insurance contributions for children taken into account?
These contributions can be claimed for tax purposes under certain conditions. The key factors are whether you are entitled to child benefit and who is the policyholder.
1. Entitled to child benefit + You are the policyholder
If you, as a parent, pay the contributions for the child's basic insurance (health and nursing care insurance), you can enter these as special expenses in Form Child, line 31.
Contributions for additional services (e.g. optional services or overseas health insurance) are classified as “other insurance” and should be entered in Form Child, line 37.
2. Entitled to child benefit + Child is the policyholder
If you cover the insurance contributions for a dependent child, the contributions for basic insurance can also be deducted as special expenses by you (Form Child, line 31), regardless of whether cash or in-kind support is provided.
Important: Contributions to supplementary insurance can only be deducted by the child in Form Pensions and insurance, line 36 – not by the parents.
Legal basis: § 10 para. 1 no. 3 sentences 2 and 3 EStG (amended by the law of 12.12.2019).
Note: A ruling by the BFH (13.03.2018, X R 25/15) has been superseded by legislative changes.
3. No entitlement to child benefit + You are the policyholder
If you are the policyholder for the child, you can claim the contributions paid as your own special expenses in Form Pensions and insurance, line 40 ff. (§ 10 para. 1 no. 3 EStG).
4. No entitlement to child benefit + Child is the policyholder
In this case, no deduction for special expenses is possible.
However: The contributions for basic insurance can be entered as extraordinary burdens under § 33a para. 1 EStG in Form Maintenance.
Maximum amount 2025: 12.096 Euro. This increases by the health and nursing care insurance contributions you have covered. A reasonable burden is not deducted.
