Field help:
Contributions to foreign health insurance
Enter the insurance contributions which you paid in the year 2024 to a foreign health insurance company (minus tax-free benefits) which is comparable to domestic health insurance.
Do not enter any amounts here that are included in the employment tax statement in line 25 - "Employee contributions to statutory health insurance".
The entry is transferred to line 31 of Form "Pension expenses" (Vorsorgeaufwand).