Field help: (2020) Nursing care level This text refers to the Steuererklärung 2020. You can find the version for the Steuererklärung 2025 at: (2025): Nursing care level Specify the nursing care level of the person receiving nursing care.Nursing care level 1 represents the lowest level of nursing need. This level did not exist in the past and means a slight impairment of independence.