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Kranken- und Pflegeversicherung

 


Which pension expenses can I deduct in the tax return?

Pension expenses are expenditures with which you provide for your future. Pension expenses are divided into health and nursing care insurance, retirement provision, and other insurance.

Retirement pension expenses mainly include contributions to the statutory pension insurance, a Riester pension, or a private Rürup pension (funded pension). Contributions to occupational pension schemes are also included if they provide benefits comparable to statutory pension insurance. This mainly applies to employees and self-employed members of professional chambers, e.g. doctors, dentists, veterinarians, pharmacists, tax consultants, lawyers, auditors, notaries, architects, engineers.

There is a separate maximum amount for payments into a Riester contract. Therefore, you can claim contributions to the specially subsidised Riester pension separately. For this, there is the "Anlage AV", in which the Riester contributions must be entered. This must then be submitted to the tax office together with the provider's certificate.

Contributions to statutory and private basic health insurance as well as statutory nursing care insurance (i.e. social nursing care insurance and private compulsory nursing care insurance) are deductible as special expenses in their actual amount and unlimited.

Other pension expenses mainly include contributions to unemployment insurance, occupational disability, accident, and liability insurance, term life insurance, private health insurance (beyond basic cover), and private nursing care insurance. Capital life insurance and pension insurance with a capital option (considered at 88%) as well as pension insurance without a capital option concluded before 2005 are also included here.

Insurance that does not serve to provide for the future is not deductible as pension expenses. This includes, for example, property insurance, such as household or legal protection insurance or comprehensive car insurance.

Also not deductible as pension expenses are contributions to direct insurance, a pension fund, or a pension scheme if they are tax-advantaged. Insurance amounts and other pension expenses do not fall under the "special expenses allowance" because they are not unlimited deductible special expenses.

Occupational insurance

The maximum pension amount is usually already exhausted by health and nursing care insurance and retirement pension expenses. Therefore, other pension expenses (see above) often have no tax effect.

For this reason, it is advisable to claim occupational insurance not covered by the employer as income-related expenses. In practice, a deduction in Anlage N (section "Employees > Income-related expenses") is mainly possible for professional liability insurance and professional legal protection insurance.

Since accident insurance usually covers both private and occupational risks, the contributions are partly deductible as income-related expenses and partly as special expenses. Claim 50% of the contributions as income-related expenses and 50% as special expenses ("other insurance"). However, if you have a hazardous occupation and the occupational risk share is greater than 50%, you should have this certified by the insurance company. Claim the certified share as income-related expenses and attach the certificate to your tax return.

Which pension expenses can I deduct in the tax return?


Which health and nursing care insurance contributions are deductible?

Contributions to health and nursing care insurance can be deducted as special expenses in the tax return – but only for the so-called basic cover.

For those with statutory insurance, the tax office reduces the contribution by 4% as this portion covers sickness benefit. The reduction is applied only if there is an entitlement to sickness benefit.

Privately insured individuals can also only deduct the basic contribution. Optional benefits (e.g. treatment by a head physician, two-bed room) are not included. They are only deductible as other pension expenses if the maximum amount has not been exhausted.

Maximum amounts for other pension expenses:

  • 1.900 Euro per year for employees and pensioners
  • 2.800 Euro per year for self-employed

As long as these amounts are not exceeded, other insurances can also be claimed – e.g. unemployment, liability, accident or disability insurance.

Example: A married couple pays a total of 4.600 Euro in contributions to health and nursing care insurance. As this is basic cover, the full contributions are deductible – even if they exceed the joint maximum amount of 3.800 Euro (2 × 1.900 Euro). Further insurances can then no longer be considered.

Which health and nursing care insurance contributions are deductible?


Increased deduction for insurance premiums from 2010

Since 2010, you can enter the full health and nursing insurance contributions for basic cover as special expenses in your tax return. The tax office deducts only four per cent from the contributions paid to statutory health insurance.

However, for privately insured individuals: You can only fully deduct the health and nursing insurance contribution if you pay the basic tariff of private health insurance. Policyholders with a different private health insurance tariff can deduct contributions up to the "basic cover" amount for tax purposes. In this case, the private health insurance company determines the exact share. However, these contributions are only recognised for tax reduction if the deductible maximum amount for "other insurance" has not yet been exhausted.

For employees, civil servants, pensioners and their partners, this is 1.900 Euro, for self-employed persons 2.800 Euro.

Example

An employee earns 1.500 Euro gross per month. He pays around 132 Euro per month, 1.584 Euro per year, for his statutory health and nursing insurance. The tax office deducts four per cent from this amount. Thus, it recognises 1.521 Euro as special expenses. The taxpayer has therefore not yet reached his maximum amount of 1.900 Euro.

He can now also claim expenses for unemployment, liability and other insurance up to the maximum amount of 1.900 Euro. To do this, he deducts the 1.531 Euro. For the employee, this means: He can enter a further 379 Euro in insurance contributions in the income tax return.

Increased deduction for insurance premiums from 2010


Wie werden Krankenversicherungsbeiträge für Kinder berücksichtigt?

Diese Beiträge können unter bestimmten Voraussetzungen steuerlich geltend gemacht werden. Entscheidend ist, ob ein Anspruch auf Kindergeld besteht und wer Versicherungsnehmer ist.

1. Anspruch auf Kindergeld + Sie sind Versicherungsnehmer

Zahlen Sie als Elternteil die Beiträge zur Basisabsicherung (Kranken- und Pflegeversicherung) des Kindes, können Sie diese als Sonderausgaben in der Anlage Kind, Zeile 31 eintragen.

Beiträge für Zusatzleistungen (z. B. Wahlleistungen oder Auslandskrankenversicherung) gehören zu den „anderen Versicherungen“ und sind in der Anlage Kind, Zeile 37 anzugeben.

2. Anspruch auf Kindergeld + Kind ist Versicherungsnehmer

Übernehmen Sie die Versicherungsbeiträge für ein unterhaltsberechtigtes Kind, sind die Beiträge zur Basisabsicherung ebenfalls bei Ihnen als Sonderausgaben abziehbar (Anlage Kind, Zeile 31), unabhängig davon, ob Bar- oder Sachunterhalt geleistet wird.

Wichtig: Beiträge zu Zusatzversicherungen dürfen nur vom Kind selbst in der Anlage Vorsorgeaufwand, Zeile 36 abgesetzt werden – nicht bei den Eltern.

Rechtsgrundlage: § 10 Abs. 1 Nr. 3 Sätze 2 und 3 EStG (geändert durch das Gesetz vom 12.12.2019).

Hinweis: Ein Urteil des BFH (13.03.2018, X R 25/15) wurde durch gesetzliche Änderung überholt.

3. Kein Anspruch auf Kindergeld + Sie sind Versicherungsnehmer

Sind Sie selbst Versicherungsnehmer des Kindes, können Sie die gezahlten Beiträge als eigene Sonderausgaben in der Anlage Vorsorgeaufwand, Zeile 40 ff. geltend machen (§ 10 Abs. 1 Nr. 3 EStG).

4. Kein Anspruch auf Kindergeld + Kind ist Versicherungsnehmer

In diesem Fall kein Sonderausgabenabzug möglich.

Aber: Die Beiträge zur Basisabsicherung können als außergewöhnliche Belastungen nach § 33a Abs. 1 EStG in der Anlage Unterhalt eingetragen werden.

Höchstbetrag 2025: 12.096 €. Dieser erhöht sich um die übernommenen Kranken- und Pflegeversicherungsbeiträge. Eine zumutbare Belastung wird nicht abgezogen.

Wie werden Krankenversicherungsbeiträge für Kinder berücksichtigt?


Can contributions to mutual support societies be deducted?

Many citizens have either statutory or private health insurance. An alternative form of coverage is membership in mutual benefit societies or solidarity communities, which have existed for almost 100 years. However, there are frequent disputes with the tax authorities over whether contributions to such societies can be deducted as special expenses. This is often rejected on the grounds that no legal entitlement to benefits is acquired, as confirmed by many tax courts.

However, in 2023, the Federal Fiscal Court (BFH) made an important decision. It overturned a ruling by the Hessian Finance Court and referred the case back for reconsideration. The BFH found that there might indeed be a legal entitlement that would allow the contributions to be deducted as special expenses (BFH ruling of 23.08.2023, X R 15/22). A similar case from the Münster Finance Court was also referred back for a new hearing (BFH court order of 23.08.2023, X R 21/22).

The decision of the Münster Finance Court has now been made (ruling of 01.03.2024, 11 K 820/19 E). It decided that contributions to health care at mutual benefit societies can be deducted as special expenses, as they provide a level of coverage equivalent to that of statutory and private health insurance. In addition, members have a legally binding entitlement to benefits in the event of illness. However, contributions to long-term care insurance remain non-deductible, as only statutory long-term care insurance is eligible.

Conclusion: Contributions to mutual benefit societies for health care can be deductible as special expenses under certain conditions, provided there is a legal entitlement to benefits. This does not apply to long-term care insurance.

Can contributions to mutual support societies be deducted?


Wie errechnet sich mein Beitrag zur gesetzlichen Krankenversicherung 2025?

Berechnung des Beitrags zur gesetzlichen Krankenversicherung

Der Beitrag zur gesetzlichen Krankenversicherung (GKV) richtet sich nach dem Bruttomonatsverdienst. Arbeitgeber und Arbeitnehmer teilen sich den Beitrag, während nicht berufstätige Familienangehörige (Ehepartner, Kinder) beitragsfrei mitversichert sind.

Beitragssätze:
  • Allgemeiner Beitragssatz: Gilt für Versicherte mit Anspruch auf Krankengeld, z.B. Angestellte. Auch Rentner zahlen diesen Satz, obwohl sie keinen Krankengeldanspruch haben.
  • Ermäßigter Beitragssatz: Gilt bei fehlendem Anspruch auf Krankengeld, z.B. für Studenten und Selbstständige.

Freiwillig Versicherte können ab der siebten Krankheitswoche über den allgemeinen Beitragssatz Anspruch auf Krankengeld erwerben. Bis zur siebten Woche muss der Verdienstausfall privat oder über einen Wahltarif abgesichert werden.

Beitragssatz und Zusatzbeitrag:

Seit 2015 beträgt der allgemeine Beitragssatz 14,6 %, aufgeteilt zwischen Arbeitgeber und Arbeitnehmer. Zusätzlich zahlt der Arbeitnehmer einen kassenabhängigen Zusatzbeitrag, der im Jahr 2025 durchschnittlich 12,5 % beträgt.

Beitragsbemessungsgrenze:

Der Versicherungsbeitrag wird nur bis zur Beitragsbemessungsgrenze berechnet, die im Jahr 2025 bei 66.150 Euro jährlich bzw. 5.512,40 Euro monatlich liegt. Einkommen oberhalb dieser Grenze wird nicht mit Beiträgen belastet.

Kürzung des Beitrags:

Da der allgemeine Beitragssatz das Krankengeld absichert, werden die Beiträge pauschal um 4 % gekürzt, wenn ein Anspruch auf Krankengeld besteht. Auch der Zusatzbeitrag wird in die Berechnung der Kürzung einbezogen.

Wie errechnet sich mein Beitrag zur gesetzlichen Krankenversicherung 2025?


Which health insurance subsidies do I need to declare?

If medical expenses or health insurance contributions are not paid from your own funds but are partially or fully covered by third parties, this must be indicated in the tax return. This includes, for example, tax-free employer contributions to health insurance for employees subject to social insurance (employer's share of health insurance). Also relevant are employer contributions for voluntarily insured persons, health insurance contributions for pensioners through the statutory pension insurance, benefit claims for civil servants and pensioners, and contributions from the artists' social insurance fund.

Up to what amount are health insurance contributions deductible?

Contributions to statutory and private basic health insurance as well as statutory nursing care insurance (i.e. social nursing care insurance and private compulsory nursing care insurance) are deductible as special expenses in the actual amount and without limit. Contributions and contribution shares to private health and nursing care insurance that go beyond basic cover can generally be deducted under "other insurance", but they usually have no effect there because the possible deduction limit has already been exhausted.

Which health insurance subsidies do I need to declare?

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Other contributions to basic coverage

Other contributions paid to the statutory health and nursing care insurance in Germany include contributions that you made in 2025 for the basic coverage (health and nursing care insurance):

  • (Voluntary) contributions for basic coverage
  • Additional contributions for basic coverage
  • Reimbursements and supplements for basic coverage

Important: All contributions already recorded in sections "employment tax statement" or "pensions" should not be entered here again. They are automatically taken over by SteuerGo and considered when calculating your tax refund.

Statutory health and long-term care insurance

The page "Statutory health and nursing care insurance" shows all social insurance contributions already entered in the section "Employment tax statement".

Important: You do not have to enter all social insurance contributions already entered in the "employment tax statement" section again here. These are automatically transferred by SteuerGo and taken into account when calculating your tax refund.

In addition, you can enter

  • Reimbursement of premiums and contributions from the insurance contract,
  • Additional contributions to the statutory health insurance.
Which health insurance did Partner B have in 2025?

Select how the wife is covered by health insurance.

This information is necessary for determining the different maximum amounts. Depending on the selection, other pension expenses up to a maximum amount of 2.800 Euro or 1.900 Euro can be taken into account.

(1) If the wife is fully or partially insured in the health insurance of the spouse, select option (1). In this case, the maximum amount for other pension expenses is 1.900 Euro.

(2) If the wife does not fully pay the health insurance contributions himself / herself, select option (2). This is the case if

  • the wife receives a health insurance benefit / subsidy, for example, from the employer, the pension insurance company or a public fund.
  • for example, the employer or the pension insurance pays part of the contributions of the wife.
  • the wife is insured with the artists' social insurance (Künstlersozialkasse (KSK)).

The maximum amount for other pension expenses is 1.900 Euro in this case.

(3) If the wife pays the health insurance completely by her/himself, select the option (3). In this case, the maximum amount for other pension expenses is 2.800 Euro.

(4) If the wife is not health insured, select option (4). In this case, the maximum amount for other pension expenses is 2.800 Euro.

Sum of the contributions

Sum of contributions to health and nursing care insurance

Which health insurance did Partner A have in 2025?

Please select how the taxpayer is covered by health insurance.

This information is necessary for determining the different maximum amounts. Depending on the selection, other pension expenses up to a maximum amount of 2.800 Euro or 1.900 Euro can be taken into account.

(1) If the taxpayer is fully or partially insured in the health insurance of the spouse, select option (1). In this case, the maximum amount for other pension expenses is 1.900 Euro.

(2) If the taxpayer does not fully pay the health insurance contributions himself / herself, select option (2). This is the case if

  • the taxpayer receives a health insurance benefit / subsidy, for example, from the employer, the pension insurance company or a public fund.
  • for example, the employer or the pension insurance pays part of the contributions for the taxpayer.
  • the taxpayer is insured with the artists' social insurance (Künstlersozialkasse (KSK)).

The maximum amount for other pension expenses is 1.900 Euro in this case.

(3) If the taxpayer pays all his health insurance contributions himself / herself, select option (3). In this case, the maximum amount for other pension expenses is 2.800 Euro.

(4) If the taxpayer is not health insured, select option (4). In this case, the maximum amount for other pension expenses is 2.800 Euro.

Which health insurance did Partner A have in 2025?

Select how you are covered by health insurance.

This information is necessary for determining the different maximum amounts. Depending on the selection, other pension expenses up to a maximum amount of 2.800 Euro or 1.900 Euro can be taken into account.

(1) If you are partially or wholly covered by the health insurance of a relative, select option (1). In this case, the maximum amount for other pension expenses is 1.900 Euro.

(2) If you do not pay all health insurance contributions yourself, select option (2). This is the case if

  • you receive a health insurance benefit / subsidy, for example, from the employer, the pension insurance company or a public fund.
  • for example, the employer or the pension insurance pays part of your contributions.
  • you are insured with the artists' social insurance (Künstlersozialkasse (KSK)).

In this case, the maximum amount for other pension expenses is 1.900 Euro.

(3) If you pay all your health insurance contributions yourself, select option (3). In this case, the maximum amount for other pension expenses is 2.800 Euro.

(4) If you do not have any health insurance, select option (4). In this case, the maximum amount for other pension expenses is 2.800 Euro.

Do you have private health and nursing care insurance?

Select Yes if you have paid contributions to private health and / or nursing care insurance.

Have you paid contributions to the health/nursing care insurance of other people?

Select Yes if you have made contributions to health and / or nursing care insurance for other people.

"Other people" are, for example:

  • Children, for whom you are not entitled to child benefit / child tax allowance
  • Registered spouse / partner

Important: If you have made contributions for children, for whom you are entitled to child benefit / child tax allowance, the information should be entered in the section "Children" (in the form "Child").

Have you made contributions to foreign health and nursing care insurance?

Select Yes if you have made social security contributions abroad.

These include:

  • Contributions to a foreign health insurance comparable to a domestic statutory or private health insurance.
  • Contributions to a foreign social nursing care insurance or compulsory nursing care insurance that is comparable to a domestic nursing care insurance.
  • Contributions to health insurance and/or social nursing care insurance or compulsory nursing care insurance reimbursed abroad.