Tax allowances for carers

If you personally care for a relative in need of care in your or their household, you can be granted a lump sum for the expenses incurred for personal care (for care grade 2: 600 euros, for care grade 3: 1,100 euros, for care grade 4 or 5 or the "H" sign: 1,800 euros) if you do not receive any income for this. If you are caring for someone other than a relative, the lump sum for care is only granted in exceptional cases.

A further requirement is that the household must be located in the European Union or the European Economic Area. You must also state the identification number given to the person receiving care in your income tax return. You can claim higher expenses that you inevitably incur as an extraordinary burden instead of the lump sum, taking into account a reasonable burden. If the other requirements are met, you can apply for a tax reduction within the scope of household-related employment/services for expenses that cannot be deducted due to the reasonable burden.

Expenses for the temporary employment of an outpatient caregiver, which you can also claim as an extraordinary expense or as part of household-related employment/services, do not exclude the simultaneous claiming of the lump-sum care allowance.