Field help: (2018) Expenses for health
and nursing care insurance

Tick this box if you have paid contributions to health and nursing care insurance for your child in the assessment year 2018.

If, as part of your maintenance obligation, you have taken over contributions for your child to health and nursing care insurance which your child (for whom you are entitled to child benefit or child allowances) or the other parent owes as the policyholder, these contributions can be deducted from your pension expenses. However, this applies only to contributions that serve as basic insurance.

If you claim the amounts, a deduction of the amounts as pension expenses for your child is not possible. If you are not assessed for income tax with the other parent of your child, please enter on the following pages only the contributions that you have paid yourself.