Which insurance policies can I partially deduct as income-related expenses?

Insurance premiums can be deducted as special expenses under "other pension expenses", with the maximum deductible amount limited to 1.900 Euro or 2.800 Euro, provided this amount has not already been exhausted by contributions to health and nursing care insurance.

However, there is a way to claim certain insurance premiums at least partially as income-related expenses. This applies to insurance policies that cover a professional risk, namely:

• Accident insurance,
• Liability insurance,
• Legal expenses insurance.

(1) Accident insurance
For simplicity, you can deduct 50% of the accident insurance premiums as income-related expenses and 50% as special expenses. Simply include the premium invoice with your tax return. A certificate from the insurance company regarding the division of the premium into professional and private risks is not required here.

(2) Liability insurance
Premiums for professional liability insurance are fully deductible as income-related expenses. If you have professional liability insurance combined with private liability insurance, you should split the insurance premium into income-related expenses and special expenses. For this, you need a statement from the insurance company indicating which portion of the total premium relates to the professional sphere according to their calculation.

(3) Legal expenses insurance
Family legal expenses insurance covers not only private risks but also professional risks, particularly employment legal protection. Have this portion certified by the insurance company and claim it as income-related expenses.