Field help:
Nursing сare costs
Care costs can be claimed for tax purposes either as exceptional costs and/or as a tax reduction for household-related services in accordance with sect. 35a of the Income Tax Act (EStG).
If you care for a person free of charge, you can claim the nursing care allowance (Pflegepauschbetrag). If you do not have higher expenses than 600 to 1.800 Euro, this is also the best solution for you. If your expenses are higher, the actual costs can be claimed as care costs instead of the nursing care allowance.
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.
All expenses are to be entered in the section "Household-related services > Nursing/care services", so that the costs can also be assigned to the person being cared for.
