Field help: (2024) Previously recorded general nursing care costs

Care costs can be claimed as exceptional expenses (§ 33 EStG) or through the tax reduction for household-related services (§ 35a EStG).

If you care for a person free of charge, you are also entitled to a care allowance – without individual proof:

• Care level 2: 600 Euro
• Care level 3: 1.100 Euro
• Care level 4, 5 or helplessness: 1.800 Euro

If your expenses exceed the allowance, you can instead deduct the actual costs.

Where to enter?

Enter care costs under: Household-related services > Care and support

It is also possible to assign them to the person being cared for.