Lohnsteuer kompakt FAQs

Field help: (2019) First and last name of the person in need of care

Enter the first and last name of the person in need of nursing care for whom you want to claim the nursing care allowance.

If you personally take care in your home or in the home of a person who is in need of constant help, in Germany or EU/EEA countries, and do not receive any income for this, you can be granted a flat-rate sum of 924 Euro annually for the expenses incurred.

Income includes, for example, the care allowance (Pflegegeld) which the person in need of care receives from care insurance (Pflegeversicherung) and passes on to you in order to pay for your care services or to reimburse you for the expenses incurred.

If the care allowance is only used to directly secure the necessary basic care of the person who is in need of constant help (payment of an external caregiver, purchase of items which require or facilitate care), then there is no income.

The care allowance that parents receive for their disabled child does not count as an income.