Field help:

Select "yes" if you paid contributions to health and nursing care insurance in 2024.

Contributions to basic insurance (health and nursing care insurance) can be deducted as pension expenses if you have paid them.

Prerequisites:

• No double claim: If you deduct contributions, the child cannot also deduct them. If the child submits their own tax return, they must declare the contributions as "0".
• Identification number: Enter the child's (domestic) identification number to enable the deduction of basic insurance contributions.
• Foreign insurance: Contributions to foreign health or nursing care insurance must also be stated and verified.