Field help:
If you have provided nursing care personally and free of charge, select "yes".
If you take care of a relative, you can claim a nursing care allowance in your tax return. However, you must personally provide the nursing care for the person in order to claim the allowance. You may be assisted in this by care institutions, although your share of the care provided must be at least 10%.
Providing care for a relative does not only cost a lot of time but also money. If you have high expenses, it is not reasonable to claim the flat-rate sum for nursing care. In this case, it makes more sense to state all costs as exceptional costs.
