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Field help: (2018) Other relationship

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2025 at:
(2025): Other relationship

Specify here your relationship to the person in need.

It is important that you take care of the person in need of help in his or her home. They must be a relative such as a spouse, child, parent, parent-in-law, fiancé(e) or foster child. If you are looking after your partner or registered partner, this will also be recognised.

There may also be a personal relationship with other people you are not related to, such as friends or neighbours.

You can claim the care allowance of 924 Euro if you take care of a person who is in constant need of help. The care must be provided in the home of the person or in your home in Germany and must not be paid for.

The prerequisite for claiming the nursing care allowance is that the person is "in need of constant help". And that means that he has the mark "H" on his disability card. However, it is also sufficient if the social services office issues a notice stating that the person is in need of constant help. Until 2016, the mark "H" is equivalent to care level III and from 2017 to care levels 4 or 5.

Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen. Auch Ehepaare sind hier gut aufgehoben."

Finanztip 04/2026

WirtschaftsWoche

"Der Pionier für Online-Steuererklärungen bietet Nutzern nun zusätzlich einen Import ihres digitalen Steuerbescheids und prüft auch die dort enthaltenen Daten automatisch auf Optimierungspotenzial."

WirtschaftsWoche 16/2026

Chip

"Neben einer KI-gestützten Steuerhilfe sind die Bescheidprüfung und eine effizientere digitale Kommunikation mit dem Finanzamt hinzugekommen. [...] Neben Lohnsteuerbescheinigungen kann der Cloud-Dienst nun auch Rechnungen erkennen und verarbeiten."

Chip 04/2026