Field help:
(2019)
Nursing care and support services
Tick this box if you want to claim the nursing care allowance or had expenses for care and support services in the year 2019.
Those who provide care for a relative in need of help or a person with whom they have a close personal relationship without any financial compensation can apply for the nursing care allowance (flat-rate amounts according to sect. 33b of the Income Tax Act (EStG)) in the tax return.
Expenses for care and support services may be recognised as exceptional costs or/and as a tax reduction for household-related services.
Important: The tax reduction for household-related services is only granted if you have received an invoice and paid it by bank transfer. Cash payments are not recognised by the tax office.