(2023) Which health insurance subsidies do I need to declare?

If medical expenses or health insurance contributions are not paid from your own funds but are (partially) covered by third parties, this must be indicated in the tax return. This includes, for example, tax-free subsidies for health insurance from the employer for employees subject to social insurance (employer's contribution to health insurance). Employer subsidies for voluntarily insured employees, contributions for pensioners through statutory pension insurance, claims for health insurance subsidies for civil servants and pensioners, and contributions from the artists' social insurance must also be declared. Anyone receiving one of these subsidies must tick "Yes" on this form. A spouse who is not employed and exempt from compulsory statutory health insurance must also tick "Yes" if they are covered by family insurance through the working spouse. Part-time employees should tick "No" unless they are entitled to family insurance through their spouse.

Up to what amount are health insurance contributions deductible?

Contributions to statutory and private basic health insurance as well as statutory nursing care insurance (i.e. social nursing care insurance and private compulsory nursing care insurance) are deductible as special expenses in the actual amount and without limit. Contributions and contribution shares to private health and nursing care insurance that go beyond basic cover can generally be deducted under "other insurance", but they usually do not have an effect there because the possible deduction limit has already been exhausted.