(2022) For whom should I enter the childcare costs?

The maximum amount of 4.000 Euro applies per child, not per parent.

If you are jointly assessed as a married couple, it does not matter who paid for the care. In the case of individual assessment, the partner who incurred the costs can deduct them. If this applies to both, each may deduct their share up to 2.000 Euro. However, you can also agree on a different allocation.

This can also make sense, as the following example shows:

Childcare costs amount to 5.500 Euro per year. The mother incurs costs of 4.000 Euro, the father pays 1.500 Euro per year. If both partners do not intervene in the allocation, the following picture emerges:

Mother: 2/3 of 4.000 Euro = 2.667 Euro

Father: 2/3 of 1.500 Euro = 1.000 Euro

Since each parent can deduct a maximum of 2.000 Euro, a total of 3.000 Euro can be deducted jointly by both parents.

If the father and mother agree that the mother may claim a maximum amount of 3.000 Euro and the father 1.000 Euro, they can claim 1.000 Euro more in childcare costs.

It becomes more complicated if you are not married. If you do not live together, the person with whom the child lives may deduct the childcare costs. Single parents can claim up to 6.000 Euro, just like married couples. However, if you live with your partner without being married, you can split the childcare costs. This is particularly worthwhile if one of you earns little and therefore does not benefit from the tax advantage.

For unmarried parents, the tax office only recognises the costs of the person who signed the contract with the childcare facility. If both of you want to claim childcare costs, you should both sign the contract.

 

Note: If the employer provides tax-free benefits for pre-school childcare, the deduction for special expenses must be reduced by the amount of these benefits, as the deduction for special expenses requires expenses that actually and definitively burden the taxpayer financially (BFH ruling of 1.9.2021, III R 54/20).