Field help:
... contributions included therein without entitlement to sickness benefit
Enter here the share of the contribution refunds and contribution repayments received in the year 2024 from which no entitlement to sickness benefit has been derived.
BUT: The cash premium (bonus) granted by a statutory health insurance fund for health-conscious behaviour does not reduce the special expense deduction for health insurance contributions, provided that this fully or partially offsets financial expenses incurred by the taxpayer. This also applies in cases where the bonus is determined on a flat-rate basis (BFH judgement of 06.05.2020, X R 16/18 and X R 30/18).
