Field help: (2019) Nursing сare costs

Nursing care costs can be claimed for tax purposes either as exceptional costs and/or as tax reduction for household-related services according to sect. 35a of the Income Tax Act (EStG).

If you care for a helpless person free of charge, you can claim the flat-rate nursing care allowance of 924 Euro. If you do not have higher expenses than 924 Euro, this is also the best solution for you. If your expenses are higher, the actual costs can be claimed as nursing care costs instead of the flat-rate nursing care allowance.

All expenses should be entered in the section "Household-related services > Nursing care / support services" so that the costs can also be allocated to the person being cared for.