Field help: (2023) Name of the insurance

Enter the name of the insurance company in the first field, for example, the name of the insurance company and the insurance number.

Enter the amount of work-related expenses in the second field.

Occupational accident insurance only:

If the accident insurance covers only occupational accidents, the insurance premiums are to be considered income-related expenses in full. Occupational accidents are, for example, accidents at work or on the way to work.

Mixed accident insurance policies:

An accident insurance policy against all accidents in everyday life covers both private and occupational risks. Therefore, the insurance premiums are partly deductible as income-related expenses and partly as special expenses. For reasons of simplification, you can deduct 50 % of the contributions to accident insurance as income-related expenses and 50 % as special expenses.

Just enclose the contribution invoice with your tax return. A statement from the insurance company that the premium is divided between professional and private risks is not required here (the letter of the Federal Ministry of Finance (BMF) dated 28.10.2009, BStBl. 2009 I p. 1275, para. 1.3).