Field help: (2024) Previously recorded general nursing care costs This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): Previously recorded general nursing care costs Care costs can be claimed as exceptional expenses (§ 33 EStG) or through the tax reduction for household-related services (§ 35a EStG). If you care for a person free of charge, you are also entitled to a care allowance – without individual proof: Care level 2: 600 Euro Care level 3: 1.100 Euro Care level 4, 5 or helplessness: 1.800 Euro If your expenses exceed the allowance, you can instead deduct the actual costs. Where to enter? Enter care costs under: Household-related services > Care and support It is also possible to assign them to the person being cared for.