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Kranken- und Pflegeversicherung

 


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?


Contributions to health and nursing care insurance

If you, as the policyholder, have paid contributions to health and nursing care insurance for your child's coverage, these can be deducted as special expenses. This only applies to contributions for basic coverage.

If you have paid contributions to health and nursing care insurance as part of your maintenance obligation, which your child (for whom you are entitled to child benefit or child allowances) owes as the policyholder, these contributions can be deducted as insurance expenses. However, this applies only to contributions for basic coverage. If you claim these amounts, they cannot be deducted as special expenses for your child.

If you are not jointly assessed for income tax with the other parent of your child, only enter the contributions you have paid yourself. Please do not forget to enter your child's identification number.

Contributions to health and nursing care insurance


Wie setze ich die Beiträge zur Kranken- und Pflegeversicherung des Kindes richtig ab?

Seit 2010 können Beiträge zur Basis-Krankenversicherung (gesetzlich oder privat) und zur gesetzlichen Pflegeversicherung in tatsächlicher Höhe und unbegrenzt als Sonderausgaben abgesetzt werden. Das gilt auch für Beiträge, die Eltern für ein unterhaltsberechtigtes Kind übernehmen – unabhängig davon, ob sie Versicherungsnehmer sind oder das Kind.

Allerdings hängt die steuerliche Berücksichtigung davon ab, wer Versicherungsnehmer ist und ob ein Anspruch auf Kindergeld besteht.

Fall 1: Kindergeldanspruch besteht – Eltern sind Versicherungsnehmer
  • Beiträge zur Basisabsicherung sind als Sonderausgaben abziehbar.
  • Eintrag in der „Anlage Kind“.
  • Beiträge für Wahlleistungen oder Auslandskrankenversicherung zählen als „andere Versicherungen“ und sind ebenfalls in der Anlage Kind anzugeben.
Fall 2: Kindergeldanspruch besteht – Kind ist Versicherungsnehmer
  • Eltern können die übernommenen Beiträge als Sonderausgaben abziehen (§ 10 Abs. 1 Nr. 3 Satz 2 EStG).
  • Eintrag in der „Anlage Kind“.
  • Beiträge für Wahlleistungen oder Auslandsversicherung sind in der „Anlage Vorsorgeaufwand“ abziehbar.

Hinweis: Es ist unerheblich, ob die Eltern die Beiträge direkt bezahlt oder dem Kind erstattet haben. Entscheidend ist, dass sie die Kosten im Rahmen ihrer Unterhaltspflicht tragen – in Form von Bar- oder Sachunterhalt.
(§ 10 Abs. 1 Nr. 3 Sätze 2 und 3 EStG; Gesetz vom 12.12.2019)

Fall 3: Kein Kindergeldanspruch – Eltern sind Versicherungsnehmer
  • Beiträge sind als eigene Sonderausgaben abziehbar.
  • Eintrag in der „Anlage Vorsorgeaufwand“.
Fall 4: Kein Kindergeldanspruch – Kind ist Versicherungsnehmer
  • Beiträge sind nicht als Sonderausgaben abziehbar.
  • Sie können aber als außergewöhnliche Belastungen nach § 33a Abs. 1 EStG geltend gemacht werden.
  • Eintrag in der „Anlage Unterhalt“.
  • Der Höchstbetrag für Unterhaltsleistungen (2025: 12.096 Euro) erhöht sich um die Beiträge zur Kranken- und Pflegeversicherung.
  • Eine zumutbare Eigenbelastung wird nicht angerechnet.

Wie setze ich die Beiträge zur Kranken- und Pflegeversicherung des Kindes richtig ab?


Must the child's tax identification number be provided?

Parents can deduct their child's health insurance contributions as special expenses if they are entitled to child benefit or the child allowance. This also applies to children in vocational training.

From 1 January 2023, parents must provide their child's tax identification number in their tax return to claim the contributions as special expenses.

Must the child's tax identification number be provided?

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Field help

Who was a policyholder?

Please enter the policyholder here.

Contributions to health insurance (basic coverage)

Enter here the contributions to your child's health insurance.

These contributions are taken into account as special expenses.

Important: If you include the contributions in your tax return, your child cannot include them in his or her tax return. If possible, you should be able to prove that you have actually paid the contributions. So keep a payment receipt or a receipt for the reimbursement of the insurance costs to your child.

Of which these contributions entitle you to sickness benefit

Enter the contribution share from which no entitlement to sickness benefit can be derived.

Contributions for optional benefits and supplementary insurances

Enter here the contributions for optional benefits and supplementary insurances (without basic coverage) for your child.

These payments will be taken into account as special expenses.

Important: If these payments are taken into account in your tax return, your child will not be able to include them in his or her tax return. Ideally, you should be able to prove that you have actually made these payments. We advise that you keep a receipt of payment or proof of the reimbursement of insurance costs to your child.

Contributions to nursing care insurance

Enter the payments made to your child's nursing care insurance.

These payments will be taken into account as special expenses.

Important: If these payments are taken into account in your tax return, your child will not be able to include them in his or her tax return. Ideally, you should be able to prove that you have actually made these payments. We advise that you keep a receipt of payment or proof of the reimbursement of insurance costs to your child.

Supplementary payments for health / nursing care insurance (e.g. according to sect. 13a of the Federal Law concerning the Promotion of Education or Training (BAföG))

Here you can enter supplementary payments for your child's health / nursing care insurance.

These payments will be taken into account as special expenses.

Important: If these payments are taken into account in your tax return, your child will not be able to include them in his or her tax return. Ideally, you should be able to prove that you have actually made these payments. We advise that you keep a receipt of payment or proof of the reimbursement of insurance costs to your child.

Contributions reimbursed by health insurance

Enter the total of the contribution refunds paid by your child's health insurance.

Refunded contributions

Total refunded contributions and refunds of contributions in the tax year 2025

Of which these refunded contributions entitle you to sickness benefit

Enter the share of the contribution refunds from which you are entitled to sickness benefit.

Insurance

Enter the name of the insurance company providing the child with health insurance. You only need to specify this here if your child has his/her own insurance and you have borne the cost of these contributions for your child.

As part of your maintenance obligation, if you have paid contributions to health and nursing care insurance for your child, which your child (for whom you are entitled to child benefit or allowances) or the other parent owes as the policyholder, then these contributions can be deducted as pensions and insurance expenses in your tax return. However, this only applies to those contributions that are for basic cover.

If you claim these amounts, it is not possible for your child to deduct the amounts as pension and insurance expenses. If you are not subject to joint assessment for income tax purposes with the other parent of your child, please only enter the contributions that you have paid yourself on the following pages.