Field help:
How should the maximum amount be divided?
Specify here how the maximum amount for childcare costs should be divided between the parents.
The division of the maximum amount is particularly relevant for separated or individually assessed parents.
The maximum amount determines the limit up to which childcare costs can be considered for tax purposes. For 2025, 80% of childcare costs, up to a maximum of 4.800 Euro per child, can be deducted as special expenses.
In principle, the maximum amount is taken into account half each for parents with separate assessments. A different division is possible if both parents agree.
Example: If the eligible childcare costs are 4.800 Euro, both parents can generally claim up to 2.400 Euro each with a 50/50 split.
Agree on a different division in writing if possible and keep the agreement for any queries from the tax office.
