Apply for tax allowances for carers
Description
If you personally care for a permanently helpless person in your or their apartment in Germany or EU/EEA countries and do not receive any income for this, you can be granted a lump sum for the expenses incurred.
Income is, for .B, the care allowance that the helpless person receives from a long-term care insurance and passes on to you in order to reimburse your care services or to reimburse the expenses incurred by you. If the care allowance is only used to directly secure the necessary basic care of the helpless person (payment of a foreign caregiver, purchase of necessary or care-facilitating consumer goods), there is no income.
The care allowance received by the parents of a disabled child for that child is not included in the income.
The care lump sum is regularly granted only for the care of relatives. If the care is carried out by several persons, the care lump sum is to be divided according to the number of caregivers. If a person receives income for this, this person is not to be included in the distribution.
The care lump sum can also be taken into account in addition to the disability lump sum transferred from the child to the parents.
- Expenses through personal care
- A helpless person is cared for
- No income for the caregiver
- The care takes place in the home of the caregiver or in the apartment of the person in need of care.
- The apartment is domestic or in EU/EEA countries
The need for care is proven by a severely disabled person's card with the mark "H" or by a decision on the classification as a person in need of severe care (care level 4 or 5).
None
- The deadline for filing the income tax return is 31.7. of the following year
- The processing time depends on the processing status in the respective responsible tax office
Tax office
- The care lump sum is applied for in the income tax return
- The tax return can be submitted in paper or in the online procedure
Senator for Finance Bremen
28.08.2020
The text was automatically translated based on the German content.
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