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?
Health and nursing care insurance for third parties
As the policyholder, health and nursing insurance contributions for other persons can generally be considered for the policyholder.
In cases where you, as the policyholder, also claim the health and nursing insurance contributions for a child you (co-)insured, for whom there is no entitlement to child allowances or child benefit, or for your registered civil partner, you can make the appropriate entries. You can deduct your contributions as special expenses and enter them in the "Anlage Vorsorgeaufwand".
Please do not forget to provide the identification number of the co-insured person.
Health and nursing care insurance for third parties
