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Field help: (2021) Relation to the person in need of care

This text refers to the Steuererklärung 2021. You can find the version for the Steuererklärung 2024 at:
(2024): Relation to the person in need of care

Select the relationship to the person in need of help. If, for example, care and support services have been provided for the grandfather of the taxpayer, "grandfather" must be selected as the family relationship.

Important:

  • The care must be provided in the home of the person being cared for or in your home in Germany and must be provided free of charge.
  • The care must be provided to a relative, such as a spouse, children, parents, parents-in-law, fiancées or foster children. This is also accepted if you look after a partner or registered partner. Likewise, there may be a personal relationship with other persons with whom you are not related, for example, friends or neighbours.

As of 2021, the nursing care allowance for home care has been doubled for care level (Pflegegrad) 4 or 5 and a new allowance has been introduced for care levels 2 and 3. The nursing care allowance amounts to

  • for care level 2: 600 Euro,
  • for care level 3: 1.100 Euro,
  • for care level 4 or 5 or incapacity: 1.800 Euro.
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