Field help: (2021) Insurance

Enter the name of the insurance company providing the child with health insurance. You only need to specify this here if your child has his/her own insurance and you have borne the cost of these contributions for your child.

As part of your maintenance obligation, if you have paid contributions to health and nursing care insurance for your child, which your child (for whom you are entitled to child benefit or allowances) or the other parent owes as the policyholder, then these contributions can be deducted as pensions and insurance expenses in your tax return. However, this only applies to those contributions that are for basic cover.

If you claim these amounts, it is not possible for your child to deduct the amounts as pension and insurance expenses. If you are not subject to joint assessment for income tax purposes with the other parent of your child, please only enter the contributions that you have paid yourself on the following pages.