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Field help: (2022) The nursing care was carried out by

This text refers to the Online Steuererklärung 2022. You can find the version for the Steuererklärung 2024 at:
(2024): The nursing care was carried out by

Please select who provided the care or whether it was provided together by both spouses.

Since 2021, the nursing care allowance for home care has been doubled for care level (Pflegegrad) 4 or 5 and a new allowance has been introduced for care levels 2 and 3. The nursing care allowance amounts to

  • 600 Euro: for care level 2,
  • 1.100 Euro: for care level 3,
  • 1.800 Euro: for care level 4 or 5 or incapacity.

If the care was provided free of charge by several persons, the nursing care allowance must be divided equally among these persons.

It does not matter who provides most of the care or whether both carers actually claim the allowance in their tax returns.

If there are two carers, each person will receive half of the allowance.